neutral calculation please help

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On a single phase service when calculating the neutral load do we add up all the 120 volt loads in volt amps then divide by 2 then divide by 120 volt or do we add up all the 120 volt loads in volt amps then divide by 120 volt?

Please help
 
Of the two methods mentioned, the first is closer to correct, but not completely correct. If only it were that simple. :angel:

For one, you have to include all 3-wire 240V loads. 220.61(B)(1) permits range, cooktop, electric clothes dryer to be factored 70%. After factoring, sum all the 3-wire 240V loads up and divide by 2 for the 120V portion. For there you have to sum up 120V loads on L1 and L2 separately, but as calculated, then take the larger and add to half the 3-wire 240V loads previously determined. Divide that sum by 120V and you have the calculated maximum unbalanced neutral current...
 
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