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The neutral point occurs a at the depth where there is no compression or tension in the pipe. You can calculate it dividing the flotation force by the nominal weight per foot of pipe. Example, if the flotation force due to the hydrostatic pressure exerted by a column of fluid at. feet is0 # on a pipe with a linear gradient of weight of #/ft, then the neutral point will be located at:0 feet -0 #/ #/ft = feet.
Agreed with the explanation above but the formula is not that simple as expressed, there are several formulae used to calculate the neutral point depending on drill collar diameter size and pipe weight.