Bottom Line Up Front: Your home's distribution box (electrical panel) is typically located in the basement, garage, utility room, or mounted outside near your electrical meter. It is commonly used in homes, offices, and industrial settings to control and protect electrical circuits. A. A distribution box is a low-voltage electrical enclosure that receives incoming power and distributes it safely to multiple outgoing circuits through protective and switching devices such as MCBs, RCDs, RCBOs, fuses, isolators, busbars, neutral bars, earth bars, and surge protective devices. It receives power from the main electrical supply and divides it into separate circuits, each.