This paper deals with a new concept for calculating DC harmonic voltages and currents of line- commutated HVDC systems. In contrast to the conventional method, this method is useful for BTB (Back-To-Back) HVDC systems without smoothing reactors or PTP (Point-To-Point) with very short transmission line. This method proposes a new direction for HVDC system design and analysis. The proposed method is applied to a 50 Hz/60 Hz BTB test system and a synchronized BTB test system. After simulation and verification, the new results are introduced.