A split air conditioner (AC) heater unit is a type of air conditioning system that combines both heating and cooling functions into one unit. It is composed of two separate units: an outdoor unit and an indoor unit. The outdoor unit houses the compressor, condenser, and expansion valve, while the indoor unit contains the evaporator, blower, and other components. The two units are connected by refrigerant lines, which allow the heat exchange process to take place. The split AC heater unit is a great option for those who want to save space, as the two units can be installed in different areas of the home. It is also an energy-efficient option, as the two units can be operated independently, allowing the user to only use the heating or cooling functions when needed. The split AC heater unit is a great choice for those who want to enjoy the benefits of both heating and cooling in one convenient unit.