An air handling unit (AHU) is a device that circulates and regulates air in heating, ventilating, and air-conditioning systems, enhancing indoor air quality, comfort, and energy efficiency. AHUs consist of various components such as fans, filters, coils, silencers, and plenums, and can be classified into types based on applications, including terminal units, makeup air units, and packaged units. They improve energy efficiency by utilizing heat recovery systems and variable air volume control to reduce energy consumption.