Underground Feeder?

Probably an easy question for most of you but I dont normally see this type of wire terminating in a panel. Is the grey sheathed wire that is cut in half and on the first set of breakers, is it a UF (Underground Feeder)?

Thanks

Steve

That is UF cable.

Would the wire on the second set of breakers also be UF cable?

I suspect a two pole breaker. That looks like one cable.

Thanks and yes 2pole

UF cable is pretty horrible to strip without the proper tools but the outer jacket should be removed enough to show the identifying color of the internal conductors.