A 200 amp disconnect may have what is called fuse reducing
adapter brackets installed allowing 100 amp fuses to be installed
in that 200 amp disconnect. Once you have installed the fuse
reducer brackets and the 100 amp fuses you can then install your
100 amp underground feeder. A 100 amp rated underground feeder
may be sized as 2 awg aluminum URD which is a direct burial
underground cable using a three wire cable and installing a
grounding electrode system [ground rod usually] at the cabin no
conduit would be required if you have not rocks etc. that can
damage that under ground feeder. Minimum burial depth for a
residential setting such as what you discribe would be 18" deep.
If you opt to install your feeder in say sch 40 PVC while
underground and sch 80 PVC where above ground and subject to
physical damage. Your trench would still be required a minimum of
18" deep but you can change your wire inside that conduit to a
set of 3 - 100 amp rated 4 awg. copper THWN or THW conductor
using a 1 1/4" conduit again installing a grounding electrode
system at the cabin.
Remeber that you must have a grounding electrode system at the
pole where the 200 amp main service rated disconnect is located.
Also remember that you marry the neutrals and grounding bars in
the panel in that cabin if you run a 3 wire feeder between that
pole disconnect and cabin.
Hope this helps
Wg
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