I think this is to much info to include in a report.
"Though the neutral doesn’t have significant voltage, it does carry current. Remember, it’s current that kills, not voltage. In a 2-wire circuit, the neutral carries just as much current as the hot conductor. If the neutral and ground are connected in a subpanel, that current will travel on other paths, such as bare ground wires, equipment enclosures, and metal piping systems, on its way back to the service panel. One problem created by this condition is possible shock hazards, the severity of which depends on the locations of the equipment and the person touching the enclosure or piping system. Another problem is magnetic fields that do not cancel themselves out. Since the return current has multiple paths, the current remaining in the neutral will not counterbalance the current in the hot wire. The resulting imbalance creates a magnetic field that can interfere with sensitive electronic equipment. In a metal conduit system, the imbalance will induce current into the conduit, which could cause the conduit to overheat. "