Distribution boxes, also known as junction boxes, electrical boxes, or panelboards, are essential components in electrical distribution systems. You can find distribution boxes made from various distribution box materials such as steel, aluminum, PVC, polycarbonate, high-density polyethylene, and thermoset plastics like SMC. For example, you may need flame retardant features. Also called a distribution board, panel board, breaker panel, or electric panel, it is the central hub in an electrical system that divides incoming power into various subsidiary circuits. These boxes house various circuit breakers.