Connect individual circuits to their respective breakers, ensuring proper wire sizing and termination. Each circuit's neutral and earth conductors must connect to the appropriate bars. A distribution box, also known as a distribution board, electrical panel, or breaker box, is an enclosure that houses electrical components responsible for distributing electricity throughout a building. By referring to the wiring. Strictly speaking, the word “Distribution Box (D-box)” can refer to two categories: electrical distribution boxes and septic tank distribution boxes.