This guide breaks down everything you need to know about electrical distribution boxes in plain English. We'll explain what they are, the different panel types you'll encounter, NEC 408 requirements that govern their installation, and common applications for each type. Whether it's a home, office, or factory. Also known as a distribution board or breaker panel, it acts as the control hub, distributing power to different circuits and protecting them from overloads and faults. They are often used in places where safety is a priority, such as fire-resistant buildings. Plastic Distribution Boxes: Made from materials like PVC or polycarbonate, these boxes are lightweight and resist corrosion.