It is a conductive metal bar that acts as the common connection point for the return path of current for every 120-volt circuit. The neutral bus bar is easy to identify inside an electrical panel due to its distinct physical appearance and the wires connected to it. They look similar, but they do not behave the same in a live system. In electric power distribution, a busbar (also bus bar) is a metallic strip or bar, typically housed inside switchgear, panel boards, and busway enclosures for local high current power distribution, transmission, or switching substations.