While a power panel handles bulk distribution, the distribution panel serves as the final stage of power control before reaching outlets, lights, small appliances, and office equipment. What is a Distribution Board? A distribution board —also called a panelboard, breaker panel, or electrical. If the hardware is identical, why do we have three different names? The answer is simple, but profound: An electrical box is defined by its mission, not its material. A recent discussion among professional electricians perfectly crystallized this definition. If you are. When it comes to electrical systems, terms like “distribution board” and “distribution box” are often used interchangeably, leading to confusion.