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SER is NOT direct burial cable. In fact, I was thinking of USE when talking about running in a conduit system, not SER.
You would need USE or URD to run direct burial or in underground conduit. O you can use THWN individual conductors. Even then you need to protect the cable where it emerges from the ground or where subject to damage.
18" is deep enough for code. 24" is better.
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