I had overhead service from a pole on the edge of my yard to the weatherhead on my last house.

Having lost the overhead line twice in storms, I asked the electric utility if they could put it underground.

They said sure, they would install it, but I would pay the cost, which was pretty steep. So I offered to dig the trench for them and get everything ready, all they had to do was connect the wire, they said that would cost double. Something about Contribution In Aid to Construction tax liability.

I gave up.