You must protect service conductors from physical damage. The NEC requires that you protect: Underground service-entrance conductors, primarily by observing the required burial depth [Table 300.5] and following the relevant requirements of 300.5. All other service-entrance conductors, primarily by using the correct raceway [230(B)(1)]. All other service cables (those that are not service-entrance cables), by installing them at least 10ft from grade level and not installing them ...

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