That doesn't sound quite right!
Even when using both phases, if the neutral for a circuit on one phase is a different wire than the neutral for a circuit on the other phase, their currents
do not cancel and the heating effect adds. So each separate neutral must count as a current carrying conductor.
In the case of multiwire circuits with a common neutral, it is true that the neutral need not count as a current carrying conductor, because if you loaded both hot legs up to the max, the neutral current would be zero. So the maximum current carried by the three wires (two hots plus neutral) can only be twice the maximum current carried by any one wire.
So it is necessary to count neutrals unless they are the common neutral of a multiwire branch circuit.