What is the distribution box? A distribution box, also known as a distribution panel or board, is a cabinet that holds electrical parts used to supply power to multiple circuits within a system. It acts as the central point where electricity distribution is managed inside a building. Also called an electrical distribution box, power distribution box or DB box, it helps organize electrical connections, isolate circuits and protect wiring. The distribution box (DB box) helps safely and efficiently distribute electrical power. Without it, managing power would be messy, unsafe, and inefficient. In this guide, we'll explain what a power.