Split-phase electric power
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A split-phase electricity distribution system is a 3-wire single-phase distribution system. It is the AC equivalent of the original Edison 3-wire direct current system. Its primary advantage is that it saves conductor material over a single ended single phase system while only requiring single phase on the supply side of the distribution transformer.. The two halves are 180 degrees apart with respect to center point. It may also be called 3-wire, single-phase, midpoint neutral system.
A transformer supplying a 3-wire distribution system has a single-phase input (primary) winding. The output (secondary) winding is center-tapped and the center tap connected to a grounded neutral. As shown in Fig. 1. either end to center has 1/2 the voltage of end-to-end. Fig. 2 illustrates the phasor diagram of the output voltages for a split-phase transformer.
In Europe, three-phase 230/400V is most commonly used. However, 230/460 V, 3-wire, single-phase systems are used to run farms and small groups of houses when only one (or sometimes two) of the three-phase high voltage conductors are available.
In the UK, electric tools and portable lighting at construction sites are increasingly required to be fed from a centre-tapped system with only 55 V between live conductors and the earth. This system is used with 110 V equipment and therefore no neutral conductor is needed. The intention is to reduce the electrocution hazard that may exist when using electrical equipment at a wet or outdoor construction site. An incidental benefit is that the filaments of 110 V incandescent lamps are thicker and therefore mechanically more rugged and shock-resistant than 230 V lamps.
In Australia and New Zealand, remote loads are connected to the grid using SWER (Single Wire Earth Return) transmission lines (it is cheaper to run one wire than two). The primary of the transformer is connected between the high voltage line and earth, the secondary is a 3-wire single-phase system as described here, the secondary voltage being 230/460 V. Single phase loads are split between the two circuits. Hot water services use both circuits.
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This 3-wire system is common in countries with a standard phase-neutral voltage of 120 V. It is commonly used in North America for single-family residential and light commercial applications. 
In North American electrical codes, the split-phase distribution may be carried to the outlet receptacles. Two 120 volt devices may be plugged into a duplex receptacle that connects one neutral wire to both outlets. This saves the cost of one wire back to the panelboard. Such multiwire branch circuits have special rules in the electrical codes to ensure they are safely applied.
In the United States, the practice originated with the DC distribution system developed by Thomas Edison. By dividing a lighting load into two equal groups of lamps connected in series, the total supply voltage can be doubled and the size of conductors reduced substantially.
In countries whose standard phase to neutral voltage is 120 V, lighting and small appliances are connected between a live wire and the neutral. Large appliances, such as cooking equipment, space heating, water pumps, clothes dryers, and air conditioners are connected across the two live conductors and operate at 240 V, requiring less current and smaller conductors than would be needed if the appliances were designed for 120 V operation. 
The line to ground voltage is half the line-to-line voltage.
If the load were guaranteed to be balanced, then the neutral conductor would not carry any current and the system would be equivalent to a single ended system of twice the voltage with the live cables taking half the current. This would not need a neutral conductor at all, but would be wildly impractical for varying loads; just connecting the groups in series would result in excessive voltage and brightness variation as lamps are switched on and off.
By connecting the two lamp groups to a neutral, intermediate in potential between the two live legs, any imbalance of the load will be supplied by a current in the neutral, giving substantially constant voltage across both groups. The total current carried in all three wires (including the neutral) will always be twice the supply current of the most heavily loaded half.
For short[quantify] wiring runs limited by conductor ampacity, this allows three half-sized conductors to be substituted for two full-sized ones, using 75%[according to whom?] of the copper of an equivalent single-phase system.
Longer[quantify] wiring runs are more[vague] limited by voltage drop in the conductors. Because the supply voltage is doubled, a balanced load can tolerate double the voltage drop, allowing quarter-sized conductors to be used; this uses 3/8 the copper of an equivalent single-phase system.[original research?]
In practice[according to whom?], some intermediate value is chosen. For example, if the imbalance is limited to 25% of the total load (half of one half) rather than the absolute worst-case 50%, then conductors 3/8 of the single-phase size will guarantee the same maximum voltage drop, totalling 9/8 of one single-phase conductor, 56% of the copper of the two single-phase conductors.
A variation is the 240 V delta 4-wire system, also known as a high-leg or red-leg delta. This is a three-phase 240 V delta connected system, in which one winding of the transformer has a center tap which is connected to ground and used as the system neutral. This allows a single service to supply 120 V for lighting, 240 V single-phase for heating appliances, and 240 V three-phase for motor loads (such as air conditioning compressors). Two of the phases are 120 V to neutral, the third phase or "high leg" is 208 V to neutral.
Multiwire systems split more than two ways are possible with both AC and DC but have the significant disadvantage that no matter which point is tied to ground some of the wires will have a higher earth relative voltage than the utilisation voltage; therefore, such systems are not used in normal power distribution.
Technical power (balanced power)
In a so-called technical power system, an isolation transformer with a center tap is used to create a separate supply with conductors at a balanced 60 Volts with respect to ground. Unlike a three-wire distribution system, the grounded neutral is not distributed to the loads; only line-to-line connections at 120 Volts are used. A balanced power system is only used for specialized distribution in audio and video production studios, sound and television broadcasting, and installations of sensitive scientific instruments. The purpose of a balanced power system is to minimize the noise coupled into sensitive equipment from the power supply.
In the United States
The National Electrical Code provides rules for such installations. Technical power systems are not to be used for general-purpose lighting or other equipment, and may use special sockets to ensure only approved equipment is connected to the system. Additionally, technical power systems pay special attention to the way the distribution system is grounded.
Single phase AC powerlines of traction power networks are an example of a split-phase electric power systems. The voltage between the conductors of traction current power lines in Germany and Austria is 110 kV, with 55 kV between ground and conductor. The center tap of the transformer is grounded via a coil. In Sweden split-phase electric power is used for feeding the overhead wire of some railways. The center tap is grounded, one pole is fed with an overhead wire section, while the other wire is used for another section..
- Terrell Croft and Wilford Summers (ed), American Electricians' Handbook, Eleventh Edition, McGraw Hill, New York (1987) ISBN 0-07-013932-6, chapter 3, pages 3-10, 3-14 to 3-22.
- Gonen, Turan. Electric Power Distribution System Engineering, 2nd ed. CRC Press, 2007, p. 284.
- NFPA 70, National Electrical Code 2005, National Fire Protection Association, Inc., Quincy, Massachusetts USA, (2005). no ISBN , articles 640 and 647