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Neutral tone (NT) is a distinctive feature of Beijing Mandarin, traditionally described as toneless and entirely dependent on the preceding tone. Recent studies suggest that NT may retain specific phonetic targets and exists on a continuum of reduction, challenging the strict neutral versus full-tone dichotomy. This study examines the phonetic realization of NT as influenced by three factors - preceding tone, underlying tone, and NT type - using word-list reading data from 36 Beijing Mandarin speakers. Our findings confirm a robust effect of the preceding tone. In the meantime, we identify a significant impact of the underlying tone, indicating that NT is not entirely toneless but retains some degree of phonological specification. Moreover, the differences observed between optional and forbidden NT words suggest that NT should be conceptualized as part of a gradient system influenced by contextual factors, rather than as a simple neutral versus full-tone contrast.