The invention relates to the soybean variety designated A1026142. A meter cover encloses the revenue meter. The lower dielectric layer has a higher isotropic etch rate than that of the upper dielectric layer. This can reduce the density of dislocations, thereby improving the performance and service life of a semiconductor device which is formed on a nitride semiconductor made in accordance with an embodiment of the present invention. An optional heat retaining tail piece equipped with a cooling fan may be used to transfer the hot air flow air quicker through the heating tube. Buried field effect transistors are formed on either side and under the traditional FinFET.