The Final Distribution Board is located closest to the electrical loads or devices. You will typically find panelboards in residential, commercial, and light industrial settings, often flush-mounted on. The answer is simple, but profound: An electrical box is defined by its mission, not its material. It stripped away the jargon and gave us a “Golden Rule” for identifying these boxes instantly. It's called. 💡 Quick Answer: An electrical distribution box is a metal enclosure that houses circuit breakers or fuses, distributing incoming electrical power to individual circuits while providing overcurrent protection and a safe disconnection point for maintenance.