This guide breaks down everything you need to know about electrical distribution boxes in plain English. 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. A distribution box, sometimes referred to as a panel board, distribution board, or breaker panel, is an essential part of electrical systems that makes it easier to distribute electricity throughout a structure. Dividing incoming electrical power from the main supply into subsidiary circuits is the. A distribution box, also known as a power distribution box or electrical distribution box, is used to distribute electrical power safely to multiple circuits. Circuit Breakers: These protect the circuits from.