A technique to allocate responsibilities among the interested parties in electric power system with harmonic voltage distortion at the point of common coupling (PCC) has been presented. The recursive least-squares technique has been used to estimate the parameters of the Thevenin equivalent load model. The validity of the technique has been verified using a simulation which considered the voltage waveform distortion at the PCC between the utility and two industrial consumers. With the estimated data from the measured voltage and current waveform at the PCC, the individual contributions to the distortion of voltage waveform at an interested harmonic frequency have been calculated and could provide a flexible solution to identify the source of harmonic pollution in distribution systems.