With all due respect, the neutral in a circuit
is a current carrying conductor.
From NFPA 70 or NEC Article 100:
Neutral Conductor. The conductor connected to the neutral
point of a system that is intended to carry current under
normal conditions.
The purpose of the neutral conductor is to complete the circuit.
This allows current(electrons) to flow in the conductor from the end of the source windings(X1 or X2) through the load, through the neutral conductor to the neutral connection (X0) which is usually the center tap completing the circuit.
The neutral is not "ground", but it usually is bonded at a single point to the grounding system for safety in clearing unwanted line faults.
The neutral is usually assigned to the common connection point of a electrical power source transformer's windings(X0).
A neutral conductor is not required or used in line to line circuits. In the US some such circuits are 240V single phase, 208V or 480V 3 phase circuits.
The neutral conductors in a raceway are
not counted as
current carrying conductors because the phase current has already been accounted for in the ungrounded conductors.
There are no DC (direct current) transformers because of the laws of physics. To inductively produce current in a transformer secondary the current in the primary has to alternate voltage polarity and current direction, DC does not aternate polarity or current direction.
Polarity references can be assigned during an instantaneous snapshot of a voltage state of a alternating current transformer's windings.
See the attached pdf ... pictures are sometimes worth thousands of words.
View attachment 8256