When I last practiced direct burial rated UF or USE was available, I preferred Copper conductors .........Or one cold bury conduit and install individual THWN or THHN wires. If its 120/240 you would need to run FOUR conductors, 2 Hot UNgrounded L1 & L2,,,,,,1 Grounded Neutral,,,,,,1 Safety Equipment GroundiNG Conductor..
UF or USE direct buried cable in a trench or use conduit and individual conductors.
That was long ago, I cant say for sure what other choices there are today, see what any other choices current practicing electricians might suggest. You may get different preferences choices and reasons which to use, mine would be to use conduit filled with individual conductors, copper versus aluminum but aluminum is cheaper. If aluminum be sure to use proper anti oxidant !!!!!!!!!!!!!!!!!!!!!! and torque to proper values
When I practiced if you buried plastic conduit fine HOWEVER the riser that came up out of the earth for entrance into the building HAD TO BE RIGID
Of course if youre feeding a sub panel in an exterior building its Ground and Neutral Busses must be separate insulated and isolated from each other and each buildings electrical service requires proper grounding to a grounding electrode.
Its electrical so typically you will get plenty of answers lay as well as professional. Where fire and life safety are concerned and possibly insurance, you might want to consider consulting the NEC and any local authority where it applies.....
Your money your risk your choice, I suggest you do it SAFE, now see what other fine gents have to say and make YOUR decision.
John T Long retired n rusty EE so no warranty see what others may add to this
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