In HVAC system, the oil circulation is inevitable because the compressor requires the oil for lubrication and sealing. A small portion of the oil circulates with the refrigerant flow through the system components while most of the oil stays or goes back to the compressor. Because oil retention in refrigeration systems can affect system performance and compressor reliability, proper oil management is necessary in order to improve the compressor reliability and increase the overall efficiency of the system. This paper describes a numerical analysis of oil distribution in each component of the commercial air conditioning system including the suction line, discharge line and heat exchanger. In this study, system modeling was conducted for a compressor, discharge line, condenser, expansion valve, evaporator and suction line. Oil separation characteristics of the compressor were taken from the information provided by manufacturer. The working fluid in the system was a mixture of a R-410A refrigerant and PVE oil. When the oil mass fraction (OMF) was assumed, oil mass distribution in each component was obtained under various conditions. The total oil hold-up was also investigated, and the suction line contained the largest oil hold-up per unit length of all components.