I was told on commercial feeders and services example 3PH 4W 120/208 and 480/277 volt settings even if the neutral is considered current carrying I do not apply any adjustment factors for more than 3 current carrying conductors in a raceway.
Any comments or help?
Neutral generally doesn't count "current carrying" for purposes of bundling derate factors, but there are essentially two reasons why it would.
1. It is a mandatory part of the return path of the current, such that it has no other option than to carry the full load. Examples: single phase line-to-neutral loads, a branch circuit pulled from neutral and 2 out of 3 of the phases of a 3-phase system (because even balanced loads on that circuit put full load on neutral).
2. The harmonic loads are significant enough, that harmonics which accumulate onto the neutral. The NEC's phrasing of this, is a majority of the load is nonlinear.
If either of the above reasons make neutral "current-carrying", you count it as such, regardless of if it classifies as a branch circuit, feeder, or service conductor.
Neutral does not count as "current carrying" in the following situations, which are a lot more common.
1. It is plausible for only the phase conductors to carry the current the full round trip path, and neutral is there for carrying imbalanced current. No matter what the imbalance. Note that even though neutral is carrying current in such a situation, we omit counting it as "current carrying", because any heat it generates, is heat a phase conductor isn't generating.
2. Neutral carries negligible load, because it is used for instrumentation & voltage sensing purposes.