Re: 2002 NEC Annex D Example D1(b)
Charlie,
Thanks for the reply. Sorry it has taken me so long to get back to this, but I've been out of town, and then dealing with all of the stuff that piled up on my desk while I was gone

It looks like you put a lot of effort into this and I feel a little guilty to have put you to so much work for a simple matter of curiosity on my part.
Yes, you hit upon what was bothering me. Why did the example choose to lump the 12 amps and 8 amps together for the neutral load rather than 10 and 8 (which is what we would get if the electrician placed the appliances on the lines in the best way and in the way shown in the example), or as you mentioned, 12 and 10, or even 12 and 10 and 8?
So, to rephrase what I think you said, the example isn't showing us THE way to do it, but one of several possible ways, one in which some allowance for "worst case" is made, without getting ridiculous?
That makes sense but there are still some things that bother me about that explaination. (BTW this is a rather academic discussion and if you haven't the time, don't feel obligated to reply

).
I believe there is a requirement in the code that the electrician balance the loads in the panel as closely as possible between line A and B, but I can't put my finger on it right now, and in fact the examples make that presumption as far as sizing of the conductors for line A and line B is concerned. In example D1(a), the 14,550 VA of neutral load wouldn't really be 60.6 amps of 240 volt load. It would be 121.25 amps of 120 volt load divided evenly between line A and line B. If it were really 240 volt load, it would result in no neutral load. The neutral load of 60.6 amps would occur if the resident turned on all of the load on one line and none on the other. In all respects of these examples other than the air conditioner, dishwasher, and disposer neutral load, the examples seem to make the presumption that the electrician balanced the loads evenly between line A and line B, then the resident turned the loads on in the worst possible way: all of the loads on one line and none on the other.
In example D1(b) in order to get the 12 amp and the 8 amp loads simultaneously on the neutral, they would need to both be placed on the same line, line B for example. But in that case, the load on line B would be 106 amps, not 104. and the load on line A (assuming the 10 amp load were placed there) would be 97 amps, not 99.
If we can make the presumption that the electrican did the best possible job of balancing loads when calculating the line A and B loads, why can't we make the same presumption in calculating the neutral loads? I understand the reason for assuming the resident turned the loads on in a very unbalanced way.