An air handler split system is a type of air conditioning system that is composed of two main components: an outdoor condenser unit and an indoor air handler. The condenser unit is responsible for cooling the air and transferring the heat outside. The air handler, on the other hand, is responsible for circulating the cooled air throughout the house. It is also responsible for filtering the air, controlling humidity, and providing ventilation. The air handler is typically located in the attic, basement, or a closet. It is connected to the condenser unit via refrigerant lines. This type of system is ideal for homes with multiple rooms or floors, as it allows for the air to be cooled in one central location and then distributed evenly throughout the home. Additionally, it is energy efficient and can help reduce energy costs.