A service panel, also known as a breaker panel or electrical panel, is the main point of distribution for electrical circuits in a building. It typically includes the main switch, circuit breakers, and grounding system. A distribution board is a component of this overall system and can be used to further distribute electricity to various parts of the building from the main service panel. Both terms are often used interchangeably, but technically, the service panel refers to the primary panel where the main shut-off is located, while distribution boards are subsidiary panels that distribute power to different areas or levels within a structure.