I am relocating a 30 circuit 120/240 breaker panel that primarily provides power to lighting circuits. We are moving the panel about 15 feet. The existing wiring has been pulled back and placed in a trough with terminals. I have roughly 30 hots and 30 neutrals. My question is do the neutrals count as current carrying conductors? My interpretation of the code is that they are and will factor in to the Derating percentage listed in Table 310.15(B)(2)(a) however I have an electrician who is telling me otherwise. Can anyone clear this up for me.......please.