According to the electrical wiring, the switchgear, measuring instruments, protective electrical appliances and auxiliary equipment are required to be assembled in closed or semi enclosed metal cabinet or on the screen to form a low-voltage distribution box. Bottom Line Up Front: Your home's distribution box (electrical panel) is typically located in the basement, garage, utility room, or mounted outside near your electrical meter. To find it quickly, look for a rectangular gray metal box about the size of a medicine cabinet, often positioned close to. Learn how to install a distribution box safely and correctly. It is responsible for distributing electricity to various circuits and equipment. This equipment shall provide protection, monitoring and control of the load.