Question

why are heaters fitted near the floor and air conditioner near the ceiling of a room

Answer 1

Heaters are kept on the floor because hot air rises up and air conditioner fit near the ceiling because cool air falls down.
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Answer 2

the air conditioners are fitted near the ceiling bcz density of cold air is higher and therefore settle down and cool the room much more evenly and heater are fiited down bcz hot air has low density so it will rise up fastly and make the room warm easily