A split system air handler is a type of air conditioning system that is designed to provide cooling and heating to a single room or space. It consists of two parts: an outdoor unit, which houses the compressor, condenser, and evaporator, and an indoor unit, which contains the air handler and blower. The outdoor unit is connected to the indoor unit via refrigerant lines, which allow the refrigerant to flow between the two units. The air handler is responsible for circulating the air throughout the space, while the compressor and condenser are responsible for cooling the air. The evaporator is responsible for removing moisture from the air. Split system air handlers are often used in residential homes and commercial buildings, as they are more efficient than traditional central air conditioning systems. They are also more cost-effective, as they require less energy to operate.