I have seen that this topic has been discussed on this forum but I have seen no definitive answer. Where does it say in 376-22(B) that derating only needs to be applied when you have more than 30 current carrying conductors at a cross section. What I read is that wherever and however the wires are installed, if the number exceeds 30 your derating period. When asking our state inspectors on how they enforce this the answer was they look at the cross section having more than 30.