SPLIT EDITS are where the video and the audio edit points happen at different times. There are two variations of the split edit:
L-Cuts
In an L-Cut, the video cuts first, then the audio cuts later (the video edit occurs before the audio edit.) When the edit is made, it looks like the letter L.
J-Cuts
In a J-Cut, the audio cuts first, then the video cuts later (the audio edit leads the video edit.) When the edit is made, it looks like the letter J.