The distribution panel, frequently called a breaker box or service panel, functions as the nerve center for a structure's entire electrical system. 💡 Quick Answer: An electrical distribution box is a metal enclosure that houses circuit breakers or fuses, distributing incoming electrical power to individual circuits while providing overcurrent protection and a safe disconnection point for maintenance. Each circuit is protected by its own circuit breaker. To find it quickly, look for a rectangular gray metal box about the size of a medicine cabinet, often positioned close to. A distribution board or distribution panel (DP) is an important part of an electricity supply system.