An energy system that produces work, heat and so forth, contains unintended remaining flows of matter or energy called residues. In the conventional thermo economic cost accounting methods, as it is already known, the problem of the residues cost has not been considered thoroughly. The residues cost allocation is a complex problem practically, because it is intertwined with the nature of such flows and the way they are formed. There are several options for the residues cost allocation among which two more important options are: (1) distribution of the residues cost proportionally to the exergy and (2) distribution of the residues cost proportionally to the entropy generation or negentropy. In this paper, for the residues cost distribution ratio, two alternative options are proposed. The proposed options are applied to a combined cycle and results are compared with two different possible options. The results suggest that the proposed options are more proper and reasonable than the alternative options. تفاصيل المقالة