sentences:  The neutral is theoretically at 0 V potential, as any grounded object, but current flows on the neutral back to the source, somewhat elevating the neutral voltage.NEV is the product of current flowing on the neutral and the finite, non-zero impedance of the neutral conductor between a given point and its source, often a distant substation.NEV differs from accidentally energized objects because it is an unavoidable result of normal system operation, not an accident or a fault in materials or design.