Multiwire circuits is where that applies. Multiwire circuits includes service and feeders that have a common neutral conductor that is shared between other conductors.
For a simple example lets stick to single phase 120/240 volts applications.
If you have 10 amps of current from line A to neutral and 10 amps of current from line B to same neutral conductor that ties to A, that neutral effectively sees no current, and doesn't produce additional heating in cables and raceways if not carrying any current.
Now lets put 10 amps on A and 5 amps on B, both to same neutral conductor. Now the unbalance is 5 amps and this unbalance will flow in the neutral. But for ampacity adjustments sake there is still similar amount of heating effects in the raceway or cable, 10 amps on A, 5 amps on B, and 5 amps on N.
Now if we put 10 amps on A, and incorrectly put 10 amps on A (that should have been on B)- sharing one neutral that neutral actually sees 20 amps of current, so heating effects in the raceway or cable are coming from 10, amps, 10 amps and 20 amps from same three conductors we had in the other examples.