Re: Table B.310.7
You are permitted, but not required, to use the information in the Annex. In this case, you would not want to use the information in the Annex. You may have an alternative, or you may not, depending on two things. "Thing One" is whatever your AHJ will accept. "Thing Two" is the question of whether the basis for selecting a conductor size is an Article 220 Service Calculation.
This is a tricky, and controversial topic. It has been discussed several times on this Forum. You can do a word search and find some of the earlier discussions.
The short answer is that if a Service Calculation gives you a result of, let us say, 1000 amps, it is commonly known and understood that the actual load is likely to be much lower. In fact, it is common for the serving utility to give you a service transformer rated as low as 40% of the calculated service load. Because of this built-in conservatism, many AsHJ will allow you to use 310.16 to select the conductors. Please note that Table 310.16 does not apply to an underground installation, but that it is being used because of the available conservatism in the load calculation.
On the other hand, if the load you plan to handle with the conductors was determined in any other way, such as actual measurements (e.g., for a service upgrade of an existing facility) or a summation of the known connected load (for a new facility), then there is no conservatism built into that determination. You can't use 310.16 in that case. But there is no other "required" method available to you. So you have two remaining choices. One choice is to find your planned configuration in B.310, and use whatever ampacity the tables give you. Yes, they will be lower than 310.16, but that is unavoidable. The other choice is to hire a PE to perform a Neher-McGrath calculation. Let me advise you, however, that I predict the results that the PE would give you will also be well below the numbers shown in 310.16.