This is a Panasonic R32 refrigerant-based room air conditioner (RAC) featuring smart capabilities and inverter technology. The 'LU' likely refers to a specific design series or model. 'INV' confirms it utilizes an inverter compressor for energy efficiency and consistent cooling. 'WM' likely indicates a wall-mounted unit. It's available in multiple horsepower (HP) options: 1.0 HP, 1.5 HP, 2.0 HP, and 2.5 HP, catering to different room sizes. R32 refrigerant is known for its lower global warming potential compared to older refrigerants.