An indoor section and matching outdoor section are connected by refrigerant tubing (hence the name "split"). The indoor section consists of a fan, indoor cooling coil, heating section, and filter while the outdoor section houses the compressor and condenser.

An Inverter is used to control the speed of the compressor motor, so as to continuously regulate the temperature. The DC Inverter units have a variable-frequency drive that comprises an adjustable electrical inverter to control the speed of the electromotor, which means the compressor and the cooling / heating output.

The two are connected via pipes or other tubing. Central air conditioners are a type of split air conditioner, but the unit most people see as a split unit has a smaller compressor/condenser coil box on the outside and individual room units on the inside. These are made to cool a room without the need for ducting.