This comprehensive guide examines the critical factors that determine whether a distribution box meets industrial standards, from material construction and protection ratings to certification requirements and application-specific considerations. What Is a Distribution Box? A distribution box — also called a distribution board, panel board, or breaker panel — is the central electrical supply hub of any building or facility. It divides incoming power into subsidiary circuits and provides a protective fuse or circuit breaker for each one. The. Today, electrical systems are essential for homes and industries. The distribution box needs to be developed in accordance with.