A distribution boxes acts as the load center and main distributor of electrical power within a building. Also called a distribution board, panel board, breaker panel, or electric panel, it is the central hub in an electrical system that divides incoming power into various. A distribution box, also known as a power distribution box or electrical distribution box, is used to distribute electrical power safely to multiple circuits. Today, electrical systems are essential for homes and industries. We'll explain what they are, the different panel types you'll encounter, NEC 408 requirements that govern their installation, and common applications for each type.