Independent Review · Updated June 2026

2 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency horizontal furnace-AC combo with strong heating and modern refrigerant

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This ACiQ system excels for contractors and homeowners installing horizontal units in attics, basements, or tight spaces where upflow isn't an option. The 96% AFUE furnace and 13 SEER cooling deliver solid year-round efficiency without premium pricing.

Review

The ACiQ 2-ton system (model ACIQ-24-EHPD-UPG) bridges affordability and performance in the mid-market HVAC segment. Manufactured by Goodman, ACiQ focuses on contractor-friendly equipment that doesn't sacrifice core efficiency metrics. This horizontal configuration targets installers working in attics, basements, or tight spaces where traditional upflow units create headaches. With a 96% AFUE furnace and 13 SEER cooling, it outperforms many economy models while remaining price-competitive.

Heating output reaches 40,000 BTU with a variable-speed ECM blower reaching 1,200 CFM, allowing the unit to modulate heating stages for better comfort. Cooling delivers 24,000 BTU using R454B refrigerant, a forward-looking choice that avoids legacy refrigerants. The two-stage burner reduces cycling in mild weather, while the rotary compressor handles single-stage cooling reliably. Electrical requirements of 208/230V single-phase fit standard residential panels without upgrades.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces gas bills significantly compared to 80-92% units
  • Variable-speed ECM blower motor adapts airflow to demand, improving comfort and reducing runtime costs
  • R454B refrigerant meets current environmental standards with low GWP
  • PVC exhaust option simplifies venting in retrofit applications and tight installations
  • Two-stage burner modulates heat output for better temperature control and fewer on-off cycles
  • Horizontal configuration fits attics and crawlspaces where traditional upflow units cannot

Cons

  • 13 SEER is respectable but not premium, newer units reach 14-15 SEER ratings
  • Single-stage condenser limits cooling efficiency compared to two-stage alternatives
  • 75 dB noise level runs louder than some competitors during peak operation
  • No Energy Star certification despite high AFUE rating
  • 3-ton cooling capacity doesn't match 2-ton tonnage designation, creating potential confusion

Who Should Buy

Best For

Contractors specifying horizontal units for attic, basement, or crawlspace installations where upflow placement is impossible. Budget-conscious homeowners upgrading old 80-88% furnaces who want meaningful efficiency gains and reliable cooling without overspending on premium features.

Consider Alternatives If

Buyers prioritizing whisper-quiet operation or maximum cooling efficiency should compare single-stage units, and those in hot climates may want to step up to 14+ SEER systems.

2 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
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Installation

Horizontal installation requires floor space roughly 26 inches deep, 17.5 inches wide, and 21.125 inches tall, making it suitable for most attics and crawlspaces. PVC exhaust venting simplifies retrofits avoiding masonry chimneys. Suction and liquid lines measure 3/4 inch and 3/8 inch respectively, with 50 feet of pre-insulated lineset included. Breaker sizing requires 10.3 to 15 amps, integrating easily into existing electrical infrastructure.

Warranty & Reliability

ACiQ provides a 10-year parts and labor warranty when registered online after purchase. This coverage protects against compressor and component failures, offering solid reassurance for homeowners. Ten years exceeds many budget-tier competitors but trails premium manufacturer programs offering 12-15 year terms. Online registration is straightforward but mandatory to activate coverage.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationHorizontal
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height21.125"
Width17.5"
Depth26"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
ReplacesGSX130242
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Max Breaker Size15 amps
Min. Breaker Size10.3 amps
Tonnage3 Ton
Valve TypeSweat
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the product label say 2-ton but the specs show 3-ton cooling capacity? +
The 2-ton designation refers to heating capacity (40,000 BTU), while the system provides 3-ton cooling (24,000 BTU cooling = ~24 KBTU ÷ 8 = 3-ton equivalent). This mismatch is unusual but legitimate for mixed-capacity configurations. Always verify both heating and cooling BTU for your load calculation.
Can I install this unit in my basement with a standard basement ceiling height? +
At 21.125 inches tall and 26 inches deep, the horizontal unit needs adequate clearance above and behind it for airflow and servicing. Standard basement ceilings typically accommodate it, but measure your available space and verify ductwork routing before ordering. Call an HVAC pro if you're uncertain about fit.
How does 96% AFUE compare to my current furnace efficiency? +
Most furnaces installed before 2008 run 80-85% AFUE, meaning 15-20 cents per dollar escape through the chimney. At 96% AFUE, only 4 cents per dollar is lost, reducing annual gas costs by 10-15% on identical usage. Older units in cold climates see the biggest savings.
Should I upgrade to a higher SEER unit instead of this 13 SEER system? +
13 SEER costs significantly less than 14-15 SEER units while delivering 85-90% of their cooling efficiency gains. In moderate climates, payback periods favor 13 SEER. In hot, humid zones, premium SEER ratings recover upgrade costs faster. Calculate your local cooling season length and electricity rates.
Does online warranty registration happen automatically or do I need to do it myself? +
You must register the unit yourself online after installation using the AHRI certificate number and serial number. Registration is free and takes minutes. If you forget, the manufacturer typically honors the warranty but proof of purchase becomes critical.

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