A Power Distribution Unit (Commonly abbreviated to PDU) is a device that distributes electric power by taking high voltage and amperage and reducing it to more common and useful levels, for example from 220 V 30 A single phase to multiple 110 V 15 A or 110 V 20 A plugs. They're used in computer data centers, touring bands, DJs, and other electrically intensive applications. Some are seen with features like remote monitoring, control down to plug level etc.
A 240 volt circuit (120 volts x2 plus neutral and ground) has two legs at 120 volts. A distro switches and provides circuit protection for the taps off of the phases/legs. A PDU allows for a solidly bonded neutral, and a safe grounding system.
