Well, the primary difference between an air conditioner and a heater is that an air conditioner is typically paired with a furnace to provide heat during the cold months, while a heat pump can heat and cool, but an air conditioner cannot.

Heaers primarily heat rooms, while air conditioners cool rooms. Heaters use the condenser to generate heat, while in an air conditioner it is used to expel heat. The coefficient of performance is always greater than one for a heater, while for an air conditioner it can be one or less.
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