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. 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. The main function of a final distribution board (DBO, breaker box, fuse box) is to take electricity supplied by the utility and distribute it throughout the home to feed lights, sockets and other users. Eaton designs and manufactures final DBO's and switching and protective devices as well as. The distribution box (DB box) helps safely and efficiently distribute electrical power. Today, electrical systems are essential for homes and industries. It is responsible for evenly distributing electrical power from the main power supply to the various circuits and appliances throughout the building.