A distribution board, also known as a DB box, is like the central hub of an electrical system. It contains multiple circuit breakers and connects various electrical circuits to ensure the safe flow of electricity throughout the building. And all the switching and protective devices are installed in the distribution box. A distribution board (also known as panelboard, circuit breaker panel, breaker panel, circuit breaker, electric panel, fuse box or DB box) is a component of an electricity supply system that divides an electrical power feed into subsidiary circuits while providing a protective fuse or circuit. The answer is simple, but profound: An electrical box is defined by its mission, not its material.