In any energy system that produces work, heat and so on, disposal remaining flows of matter or energy, which are called residues, will appear. In the exergoeconomic analysis of these systems, one of the complex problems is residues cost allocation in a rational way. Two more important criteria of the residues cost allocation are distribution of the cost of the residues proportional to the exergy as well as proportional to the entropy generation or negentropy. In this paper, a new criterion for the residues cost allocation is proposed that it is based on the entropy distributed in the components, and not on the entropy generated along the process. This new criterion uses the fuel product (FP) table, a mathematical representation of the thermoeconomic model, as input data. The important characteristic of this new criterion is the use of a new FP table (FP(S) table) which is constructed using energy and exergy of flows. The proposed criterion is applied to a combined cycle and results are compared with the two other criteria. Results show that this criterion is more suitable and rational than the two other criteria. (C) 2010 Elsevier Ltd. All rights reserved.