In many countries, the electric power industry is undergoing significant changes known as deregulation and restructuring. These alterations introduce competition in generation and retail and require open access to the transmission network. The competition of the electric power industry causes many issues to surface. Among them, unbundling of the transmission service is probably the most complicated as it is a single and integrated sector and the transmission revenue requirement must be allocated to market participants in a fair way. In these situations, it is valuable to research the methodologies to allocate transmission usage. The power tracing method offers useful information such as which generators supply a particular load or how much each generator (load) uses a particular transmission line. With this information, we can allocate required transmission revenue to market participants. Recently, several algorithms were proposed for tracing power flow but there is no dominant power tracing method. This paper proposes a power tracing method based on graph theory and complex-current distribution. For practicability, the proposed method for transmission usage allocation is applied to IEEE 30 buses and compared with the method proposed by Felix F.Wu.