Infinity/Rob wrote this and I keep it bookmarked:
Here's some examples of when to count the neutral as a CCC:
208Y/120 volt system-different circuit types:
A)- 2 wire circuit w/ 1 ungrounded, 1 neutral = 2 CCC's
B)- 3 wire circuit w/ 2 ungrounded, 1 neutral = 3 CCC's
C)- 4 wire circuit w/ 3 ungrounded, 1 neutral = 3 CCC's*
Notes:
A)- A normal 2 wire circuit has equal current flowing in each of the circuit conductors so they both count as CCC's.
B)- In this circuit the neutral current will be nearly equal to the current in the ungrounded conductors so the neutral counts as a CCC
C)- In this circuit the neutral will only carry the imbalance of the current between the three ungrounded conductors so it is not counted as a CCC, with one exception, *if the current is more than 50% nonlinear then the neutral would count as a CCC.
120/240 volt system-different circuit types:
D)- 2 wire circuit w/ 1 ungrounded, 1 neutral = 2 CCC's
E)- 3 wire circuit w/ 2 ungrounded, 1 neutral = 2 CCC's
Notes:
D)- A normal 2 wire circuit has equal current flowing in each of the circuit conductors so they both count as CCC's.
E)- In this circuit the neutral will only carry the imbalance between the two ungrounded condcutors so the neutral is not counted as a CCC.