Summary: Spatial power/ground level variation causes power/ground level mismatch between driver and receiver, and the mismatch affects gate propagation delay. This paper proposes a timing analysis method based on a concept called "PG level equalization" which is compatible with conventional STA frameworks. We equalize the power/ground levels of driver and receiver. The charging/discharging current variation due to equalization is compensated by replacing output load. We present an implementation method of the proposed concept, and demonstrate that the proposed method works well for multiple-input gates and RC load model.