at transformers within the system. For electrical installations with split-phase (three-wire single-phase) service, the neutral point of the system is at the center-tap on the secondary side of the service transformer. For larger electrical installations, such as those with polyphase service, the neutral point is usually at the common connection on the secondary side of delta/wye connected transformers. Other arrangements of polyphase transformers may result in no neutral point, and no neutral conductors. Grounding systems The IEC standard (IEC 60364) codifies methods of installing neutral and ground conductors in a building, where these earthing systems are designated with letter symbols. The letter symbols are common in countries using IEC standards, but North American practices rarely refer to the IEC symbols. The differences are that the conductors may be separate over their entire run from equipment to earth ground, or may be combined all or part of their length. Different systems are used to minimize the voltage difference between neutral and local earth ground. Current flowing in a grounding conductor will produce a voltage drop along the conductor, and grounding systems seek to ensure this voltage does not reach unsafe levels. In the TN-S system, separate neutral and protective earth conductors are installed between the equipment and the source of supply (generator or electric utility transformer). Normal circuit currents flow only in the neutral, and the protective earth conductor bonds all equipment cases to earth to intercept any leakage current due to insulation failure. The neutral conductor is connected to earth at the building point of supply, but no common path to ground exists for circuit current and the protective conductor. In the TN-C system, a common conductor provides both the neutral and protective grounding. The neutral conductor is connected to earth ground at the point of supply, and equipment cases are connected to the neutral. The danger exists that a broken neutral connection will allow all the equipment cases to rise to a dangerous voltage if any leakage or insulation fault exists in any equipment. This can be mitigated with special cables but the cost is then higher. In the TN-C-S system, each piece of electrical equipment has both a protective ground connection to its case, and a neutral connection. These are all brought back to some common point in the building system, and a common connection is then made from that point back to the source of supply and