The document summarizes what happens when the neutral conductor is opened on a 120/240V multiwire branch circuit supplying two loads. It calculates that with the neutral opened, the two loads become series connected, resulting in one load seeing 160V and the other seeing 80V instead of the intended 120V, due to their different resistances of 144W and 72W respectively. This demonstrates the importance of Article 300.13(B) which requires a means to disconnect multiwire circuits at the source.