AC resistance, usually paid less attention to than inductance and capacitance during power system design work, may cause significant deviation to true result if not well controlled during load flow design for variable frequency and long cable applications. In this paper, a load flow scheme integrating cable design with power system design is proposed, benefiting from IEC 60287. With thermal consideration based on IEC 60287, AC resistances at load current taking into account the longitudinal distribution of current are iterated in a power load flow. Case results demonstrated that the correct consideration of AC resistance is critical to the derivation of true result. The proposed load flow scheme naturally bridges the gap between cable engineering and power system engineering and reduces the uncertainty in system design work for variable frequency and long cable applications. Index Terms-load flow, variable frequency, submarine cables, subsea power, wind power, mat power, IEC 60287