You are missing that spare conductors (not connected to anything) count as a CCC, as per the citation I gave.
If you have 4 conductors in a conduit on a 3 phase 4 wire wye supply system, the only way they count as just 3 CCCs is if they are ABCN on a single circuit. Any other combination will count as 4 CCCs. Use S for spare, ABNS, AABN, etc.
Also, if you have two circuits, one A-N, and one B-C, that counts at 4 CCCs. That means you can't tell the number of CCCs just by looking at the panelboard end of the circuit (that could be supplied by one 3 pole breaker), you need to know the arrangement of the loads on the circuit to determine the number of CCCs.
Cheers, Wayne