I'm not sure what your trying to do applying that, but my city, county or state inspector
would ask where's that listed for that use.
Electrons don't freeze till near absolute zero. Yes there could be some consideration for
below Zero degree applications of wire, and wire does move when in lower temperatures as well as higher temperatures
Depending where your frost line is it still won't matter, the frost line is a mean measurement to your area.
yes the ground below the line can freeze. While its a consideration for supply lines and draining waste lines
it just doesn't matter for us. I to took a look at 310 tables and all correction factors stated at 40 deg C.
I get a warm and fuzzy feeling doing some electrical work, but this isn't one!