A distribution box, or DB box, is a circuit breaker enclosure. It is a vital part and central hub of any electrical system. The hub distributes electrical power from a single input source to various circuits throughout a building. In this guide, we'll explain what a power. A distribution board (also known as panelboard, circuit breaker panel, breaker panel, circuit breaker, electric panel, fuse box or DB box) is a component of an electricity supply system that divides an electrical power feed into subsidiary circuits while providing a protective fuse or circuit. An electrical distribution box is often called the control hub of a building's electrical system, and for good reason.