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I'm just curious, what is the purpose for burying outside UF 24" deep? Is it too protect from things that dig? water? Frost?

I'm running electrical to a new 10x20 shed. I thought about daisy chaining it off of an outlet in the garage and just running 14/2 wire underground in conduit to the shed. We really don't use the garage power for much, so I thought this could work instead of adding a new circuit in the breaker...