Concept:
In any triangle, the sum of interior angles is:
\[
A + B + C = 180^\circ
\]
Also, the co-function identity:
\[
\tan(90^\circ - \theta) = \cot \theta
\]
Step 1: Use angle sum property of triangle.
\[
A + B + C = 180^\circ
\]
\[
A + B = 180^\circ - C
\]
Step 2: Divide by 2.
\[
\frac{A+B}{2} = \frac{180^\circ - C}{2}
\]
\[
\frac{A+B}{2} = 90^\circ - \frac{C}{2}
\]
Step 3: Apply tangent.
\[
\tan\left(\frac{A+B}{2}\right) = \tan\left(90^\circ - \frac{C}{2}\right)
\]
Step 4: Use identity.
\[
\tan(90^\circ - \theta) = \cot \theta
\]
So,
\[
\tan\left(90^\circ - \frac{C}{2}\right) = \cot\left(\frac{C}{2}\right)
\]
Conclusion:
\[
\boxed{\tan\left(\frac{A+B}{2}\right) = \cot\left(\frac{C}{2}\right)}
\]