"Ohms to neutral" is the term used to specify resistance of the specified length (one way) of the conductor. The term distinguishes it from the "round trip" resistance of a pair.
Voltage drop = Resistance x current in Amps
Since the current must go "out and back", the voltage drop in a 100 ft long 10 Awg wire pair supplying 10 amps to a heater would be:
Voltage Drop = 10 Amps x (100 ft x 2 /1000) x (1.2 ohms/1000 ft) = 2.4 Volts