Electrical Code…
- Service Entrance Conductors, Overhead System
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The service conductors between the terminals of the service equipment and a point usually outside the building, clear of building walls, where joined by tap or splice to the service drop or overhead service conductors.
- Service Entrance Conductors, Underground System
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The service conductors between the terminals of the service equipment and the point of connection to the service lateral or underground service conductors.
Informational Note: Where service equipment is located outside the building walls, there may be no service-entrance conductors or they may be entirely outside the building.
(National Electrical Code® 100-1)