The neutral is NOT always a current carrying conductor. In theory current is there, but in practice the current is cancelled by the opposing current of the "companion" part of the circuit in a multi-wire branch circuit.
The grounded conductor in a multi-wire branch circuit (MWBC) only carries the imbalance of the two (a MWBC in a three phase system will always have some current) ungrounded conductors and as such is not considered a current carrying conductor for the purposes of derating. In fact, in a perfectly balanced MWBC, (rare) the grounded conductor carries zero amps. This is a fact and is confirmed by Article 310.15, circuit theory, and common practice.
PRH44 raises an interesting twist to this in that harmonic currents, multiples of the fundamental 60hz frequency of our power system, can add to the overall current of a grounded conductor when the non-linear loads he mentioned are present. In this case, consideration must be taken for the added current in the grounded conductor. This consideration usually takes the form of an oversized grounded conductor, (sometimes called "Superneutral") and according to 310.15, under such conditions, that grounded conductor must also be calculated as current carrying for the purposes of derating. This phenomenon has no bearing on the presence or absence of a MWBC.
Chris