Performed yearly maintenance and safety checks On 2007 Bryant air handler heat pump how to tablets to drain replaced 1625 one filter. Clean condenser coil, found mindset insulation dry rotted almost non existent. Found voltage absorption system rated 42.5/5 reading 36/5. Found pitting on distribution system. Found burning pitting on board near resistors. Informed customer of concerns customer is aware and is not interested in repairs at this point.