A commercial Air Air Handling Unit (AHU) is a mechanical device used to condition and circulate air as part of a heating, ventilation, and air conditioning (HVAC) system. It is typically used in commercial buildings, such as office buildings, hospitals, and hotels, to provide a comfortable environment for occupants. The AHU is responsible for taking in outside air, filtering it, heating or cooling it, and then distributing it throughout the building. It is also responsible for returning the air back to the outside, or to another area of the building. The AHU is composed of several components, including a fan, filters, coils, dampers, and a control system. The fan is responsible for moving the air through the system, while the filters remove any contaminants from the air. The coils are used to heat or cool the air, and the dampers control the flow of air throughout the building. The control system is used to monitor and adjust the system as needed. Commercial AHUs are an essential part of any HVAC system, and they help to ensure that the building is comfortable and safe for occupants.