Galvanized steel enclosure. Single phase, 3 wire, insulated/bondable split neutral, 40 (1 in ) spaces, 40 circuits, 120/240 volt. Main breaker type BW at 25,000 AIC. Tin-plated aluminum bus bar. Twin neutral with non-removable cross bus. When bonded, unusedneutral connections may be used for equipment ground protectors in service entrance application. #2 - 300 kcmil wire range. Electrostatic powder coat, baked urethane painted. Rotates 180° for bottom feed; orientation of main breaker handle consistent with NEC 240-81 requirements because it operates horizontally. Style L1 Box - 14-5/16 in width x 39 in height x 3-7/8 in depth. 40 spaces, 40 circuits. UL Listed file E52977.