derating service entrance conductors

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jotw

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Texas
I just built (designed) my first 3 phase service. When sizing the SECs, I derated for the neutral (4th CCC). Upon review by my employer, I was told that I didn't have to derate the SECs in a service riser. I don't understand why, and furthermore, can't find anything in 2008 NEC to substantiate his claim. Anyone care to steer me in the right direction?
 
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