Non-linear loads cause harmonics in the power system. In 3-phase, 4-wire systems, the triplen harmonics (every 3rd odd multiple of the base frequency) are additive in the neutral connection. This causes excessive losses and heating of the neutral. By doubling the size of the neutral, the impedance (and therefore the losses and the heating) are reduced.
To carry the real "RMS" Neutral Current, which includes Triplen Harmonic Currents too, which accumulate in the Neutral, apart from the Fundamental Frequency Current. The true RMSNeutral Current can go as high as 200% of the phase current. And, any UPS is the main source of such triplen harmonic currents. Hence, the UPS Neutral is sized 200% (Double Neutral) so that it does not overheat even in the above situation.
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