Here it is in simple language - you use the 90 degree column (IF its 90 degree insulation) for derating purposes, but the final ampacity rating cannot be higher than the temp of the terminals etc the wires are landed on or the enclosures they are contained in, which are generally 75 degrees. And as mentioned, there are some wiring types such as romex that you have to use 60 degrees, but remember thats the final ampacity, even for those you can use the 75 or 90 degree column for derating.
Thats the technical answer for the exam, but in the field for a quick size I generally go straight to the 60 degree column. That usually will result in one size larger than legally required but will normally give you the best wire size to use for voltage drop, efficiency etc. This doesnt apply to heavy loads with long circuit runs (more voltage drop) or loads that would be used intermittently where efficiency isnt so important. But for general use the 60 degree column is a quick go to for the right size to use.