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Contact SupplierAn Air Handling System (AHS) is a crucial part of Heating, Ventilation, and Air Conditioning (HVAC) systems that conditions and circulates air to maintain indoor air quality and thermal comfort in industrial, commercial, or residential buildings. What Is an Air Handling System? An air handling system typically includes an Air Handling Unit (AHU) and associated ductwork, filters, fans, and controls. It takes in outside air, filters, heats or cools it, adds or removes humidity, and distributes it throughout a building or facility.