Re: Location of a disconnect in a building
I'm sure this is not the answer you want to hear but as Sam and AWayne mentioned it is "the shortest distance possible". Furthermore, it is subject to the interpretation of the AHJ.
To give you an example, I am currently working at a new residence with a 200 amp underground service. From the meter pan I ran approx. 10' underground, through the cinder block (just above the brick ledge) and into a 90 degree elbow tight to the block. Also, just below that conduit are the telephone and CATV conduits. In the same area, but higher, is the gas line and 8' below that are the water and sewer lines. Once inside, my interpretation was to keep the breaker panel away from the water and gas lines so I extended the conduit another 7' to the right making for a beautiful installation where the telephone and CATV would terminate to the left closer to the water line. The AHJ didn't think so and had me move the panel 3' to the left. I'm now 7" from the water line (running vertically at the side of the breaker panel), had to reroute the telephone and CATV lines up and overhead and the job now looks like it was done by a 1st year apprentice. So much for workmanship.
Long story short, if you're not sure, get an opinion from the AHJ before it costs you time and money to change it.