"NEMA TC 2-2013 covers the following types of Electrical Polyvinyl Chloride (PVC) Conduit (EPC)@ which may be constructed of single@ solid layer of PVC@ or may be constructed of multiple layers of PVC@ one of which may be cellular (foamed) PVC. The designations ""40"" and ""80"" refer to Schedules 40 and 80 (EPC- 40 and EPC-80)@ respectively@ of Iron Pipe Size (IPS) dimensions. Common uses for these designations are: a) EPC-40??Electrical conduit designed for normal-duty applications aboveground; concrete-encased applications or direct burial. May be referred to as ""heavy wall."" b) EPC-80??Electrical conduit designed for heavy-duty (areas of physical damage) applications aboveground; concrete-encased applications or direct burial. May be referred to as ""extra heavy wall."" Note: The values stated in U.S. customary units are to be regarded as the standard. NEMA TC2-2013 does not fully address elbows and fittings. See NEMA TC3-2013."