An AC split system consists of two main components: an indoor unit that houses the evaporator coil and air handler, and an outdoor unit containing the compressor and condenser coil. This system efficiently cools or heats a space by transferring heat between the indoor and outdoor units, offering quiet operation, energy efficiency, and customizable climate control for individual rooms or zones. Ideal for residential and commercial applications, split systems provide reliable comfort with sleek, space-saving designs.