Steel enclosure. Single phase, 3-wire, insulated/bondable split neutral, 20 (1 in) spaces, 40 circuits, 120/240 V. Main breaker type BWH at 25,000 AIC. Tin-plated aluminum bus bar. Twin neutral with non-removable cross bus connecting them. When bonded, unused neutral connections may be used for equipment ground protectors in service entrance application. Number 2 - 300 kcmil wire range. Electrostatic powder coat, baked urethane painted. Orientation of main breaker handle consistent with NEC 240-81 requirements because it operates horizontally. UL listed file E52977. 14-5/16 in W x 29-1/8 in H x 3-7/8 in D.