In this study, we examine the tracking happen in a polyvinyl-chloride-sheathed flat cord (PVCSFC), which is widely used as a distribution cord. The study classifies the bridge current via the formed conductive paths during tracking in the PVCSFC. Further, it attempts to distinguish the characteristics of heat generation and heat transfer by kind of bridge current. When the PVCSFC is in the static state, the bridge currents flow only through the electrolyte bridge. In the case of the carbonized PVCSFC, the bridge currents flow through one or more conductive paths. One is the electrolyte bridge, the other is the bridge that is consisted electrolyte and carbonized insulation. Currents flowing through different conductive paths have different heat generation and transfer characteristics. As the bridge current flowing in the conductive path consisting of electrolyte and carbonized insulation increases, the temperature difference between the surface of the PVCSFC and ambient air also increases correspondingly.