I'll pitch in on this one, I install ag drain tile for a living, there are plenty of misconceptions about depth industry wide, first off I have no clue as to where your at, so that said, find out what frost depth is in your area, then go a foot deeper or more, frost has a profound affect on any plastic product buried, the less stress from frost and frozen ground the better off you are, not to mention rocks and chunks of cement in your dig area, frost works on any buried object and some call it frost heave, where rocks and buried debris over time come back closer to the surface and wear holes in waterlines, buried electrical wires and a host of other things buried routinely.
If I were you, anyone for that matter, dig up the crap someone else buried, and haul it off site, buy and bring back clean sand or black dirt and put that around your line, the reason for burying it deeper than frost depth is this, if there is a rock or chunk of cement just a few inches deeper than you dug, if its in the frost zone and frost heaves it over time, it'll wear on your insulated line and I've seen objects literally sever anything in their way to the surface, with your insulation filled line, it probably won't ever sever it, but what does it do your insulation factor if its would cut even an inch into the line, that's pretty close to your water filled pex inside the plastic insulated line. The other reason for going deeper than frost is, frost or bitter cold makes plastic brittle over time, the more freezing and thawing cycles plastic goes through, the more brittle it becomes, and when your next question is plastic lasts forever, I'll respond with this, how do you know? Plastic manufacturers are constantly changing their formulations to achieve just that, lasting products that can endure the test of time.
Also keep you line as level as possible as you install it, meaning don't go from two feet deep to a foot deep back down to three feet deep in just a short distance, we call it laying it to grade, the better the job of doing this, the less issues you'll have with stretching of your line, as frost heaves and objects dumped on top of the line literally sink your line over time. Or to put it really simple, don't bend your line down along the furnace to three feet deep and back up to 18 inches deep through your yard then back down to three feet deep by the house and into the basement. If your bends require you to be three feet deep keep it that depth going through your yard, even if the frost depth is only a foot deep in your area, if any of this makes sense to you, if not pm me and I'll try to clarify some more.