The way I interpret the cover requirements for special condition 6 for a 12470 Volt feeder is that if I have 6 inches of concrete cover I can reduce my 24 inches down to 6" (-18" per note 3). So if you goto note a , cover is defined by the distance from the top of the pipe to finished grade. I am inclined to include this 6 inches of concrete in that cover calculation. Am I off base? It seems pretty black and white to me. Any input appreciated.