I spoke to my brother in law who is a builder in Knoxville. His electrician is responsible to install the service line to transformer with an underground service. He will trench and bring the wires into tho transformer for the poco to land. Where I live, the poco is responsible from the meter to the transformer. How many of you have to take your install to the poco transformer?
Down here the customer is responsible for getting the UG lateral in but FPL will do it on a contract cheaper than most builders think they can hire an electrician to do it, so they just pay FPL. If FPL does it the AHJ usually doesn't even inspect it. (other that what you see in the meter can)
In my area the poco comes to us, we set the meter, get the inspection then the poco trenches and installs the lateral. On overhead services the poco handles everything past the weatherhead, we leave about 24 inches of wire out of the weatherhead for them to make a connection to.
Life is tough, Life is tougher when you are stupid
In SoCal the Contractor is responsible for the complete UG duct installation, and the POCO inspectors approve the installation before backfill. After backfilling, a mandrel test may be required. The electricians pull the mandrel in the inspector's presence.
The POCO supplies the cable, pull the cable, terminates it, and install the meters. (They have separate crews that for all of these tasks)