Are neutral conductors considered to be current carrying when you figure deration for # of wires in a conduit? 7 #12 THHN hot conductors and 7#12 neutral conductors in 3/4" emt. Would you use 50% deration for 10 or more wires or 70% for 7-9 wires? The circuits are 120volt and go to dedicated GFCI receptacles in a commercial kitchen. I was always under the impression that the neutrals were counted, another electrician I spoke with today says they are not. Thanks.