; and (B) shall reasonably allocate such costs to parties that— (i) use the transmission facility or the transmission system; (ii) take electricity from the transmission facility or the transmission system; or (iii) otherwise benefit from a network upgrade of the transmission facility or the transmission system. (2) Interconnection to multiple transmission systems With respect to a network upgrade that is associated with a generation project or an energy storage project that has a significant impact on two or more transmission systems, the costs for such a network upgrade shall be allocated pursuant to a methodology designed jointly by the impacted transmission systems to ensure that all such costs are equitably shared by the parties that benefit from such network upgrade. (3) Determination of benefitting parties In determining which parties benefit for purposes of paragraph (1)(B)(iii) and paragraph (2), the Commission shall consider all material benefits of the network upgrade, including— (A) those that cannot be directly quantified, including resilience benefits