Depends on the type
Air conditioners in reverse are called heat pumps. They literally suck the hot air out of one side of the system and deposit it in another.
Depending on which way you run the system you can get air conditioning or heating.
Some use gas or oil and basically light it in a furnace and then blow the now warm air into the home.
The final is resistive heaters. This is similar to old incandescent lightbulbs except instead of designed for light it’s designed for heating. It’s also the same as the inside of a toaster
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