It is a common cutting board, being wooden and rectangular. It is considered a junk item. It is also useful for stacking purposes to balance items more easily.
Cutting boards are found in almost every house in the Capital and Mojave Wastelands. Some places where it can be found in abundance are the kitchens in the Museum of History Lower Halls and Adams Air Force Base mobile crawler unit (Broken Steel). There is a large cutting board in the Regulator HQ upstairs, but to find it you must have the Lawbringer perk.