Look at Appendix B that describes how to estimate ampacity of cables in underground duct banks.
B310.15 (B)(3) (b) "Where burial depths are deeper than shown in a specific underground ampacity table or figure, an ampacity derating factor of 6% per increased foot of depth for all values of Rho can be utilized." (Slight editing)
You may want to consider part (a)
"Where burial depths are increased in part of an electrical duct run to avoid underground obstructions, no decrease in ampacity of the conductor is needed, provided the total length of parts of the run increased in depth to avoid obstructions is less than 25% of the total run length."
While Appendix B is optional, it has some good engineering behind it. (It can also be misapplied easily).