In a 4 wire 3 phase circuit consisting of fluorescent fixtures (non linear loads) the neutral is counted. 310.15(B)(5)(c)
What if it is just a single 120v or 277v circuit feeding all fluorescent fixtures? Does the neutral count or does that fall under 310(B)(5)(a)?
Regardless of if you count the neutral or not in a single 120v or 277v circuit consisting of all non linear loads, is the neutral actually carrying current due to non linear loads?
If you are
not connecting a multi-wire-branch-circuit (MWBC) in which you are already counting all of the phase conductors (whether used or not) then you generally must count the neutral.
Even if you have a balanced load on an MWBC, the neutral will carry current when non-linear loads are present. In particular triplen harmonics of all three phases will add on the neutral of a wye system.
If you are only counting one phase conductor, say for a single phase 120V circuit, then you also have to count the neutral since it is carrying return current.
If you are counting both phase conductors for a 208V branch to a line-to-line lighting load, then there is no current carrying neutral to be counted.
If you have two single phase wye loads on different phases, then you have to count both phase wires and the neutral, even for linear loads, since the two phase currents will not cancel in the neutral.
The counting process for the neutral is very simple if you analyze the magnitude of the wire currents compared to the OCPD trip points. But there are also some situations where you can be totally assured that only one of two wires will be carrying current at any given time (travelers in a 3-way, for example) and yet the Code seems to require you to count them both.