This paper proposes, comprehensive
Transmission Cost Allocation (TCA) by Composite MWmile
& Composite MVA-mile methods with efficient
revenue reconciliation. Both the users of transmission
network (generator and load) are made accountable to pay
transmission charges since both of them are equally
benefited in sharing the transmission network. This is the
exclusive identity of the work presented. The major work
contribution includes, TCA to both the users in
proportional to their share in network utilization (in
penetration and withdrawal of both active and reactive
power). Any independent method may fair way of
allocating the cost but unfair to efficient Annual Revenue
Reconciliation (ARR). The composite MW-mile and
composite MVA-mile methods are suggested in this work
to give 100% ARR. An AC power flow analysis is used in
proposed composite MVA-mile method. Flexible Postage
Stamp (POS) component of TCA is suggested for
unremunerated revenue reconciliation with MW-mile or
MVA-mile. The simulation results are obtained by for
standard six bus system for different cases of line
utilization. Comparative analysis of results obtained by
proposed methods with existing have been carried out to
support the findings.