Independent Review · Updated June 2026

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

High-efficiency 2-ton combo system with 96% AFUE and modern R454B 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 - Upflow
Current Price
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// Bottom Line
This ACiQ system delivers solid heating and cooling performance for small to mid-size homes or apartments needing dependable year-round comfort. The 96% AFUE furnace and 13 SEER air conditioner pair well together, making it ideal for contractors standardizing equipment across multiple job types.

Review

The ACiQ ACIQ-24-EHPD-UPG is a packaged gas furnace and air conditioner combo designed for upflow installations in residential and light commercial spaces. As a 2-ton system with 40,000 BTU heating and 24,000 BTU cooling, it targets modest building loads and retrofit applications where space constraints matter. The unit comes from ACiQ, a budget-conscious manufacturer that pairs stripped-down designs with competitive pricing and rebate availability.

Performance specs are solid without reaching premium territory. The furnace delivers 96% AFUE efficiency, meaning 96 cents of every heating dollar converts to usable heat, a genuine improvement over 80-85% equipment still common in older homes. The air conditioner achieves 13 SEER1 cooling efficiency using R454B refrigerant, compliant with current EPA refrigerant phase-down requirements. The variable-speed ECM blower motor delivers up to 1,200 CFM with adaptive speed control, running at 75 dB during typical operation.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces natural gas or propane heating costs significantly versus older equipment
  • 13 SEER air conditioner cooling with R454B refrigerant meets current EPA standards without excessive cost premium
  • Variable-speed ECM blower motor adapts airflow to heating and cooling loads, improving comfort and reducing runtime noise to 75 dB
  • Two-stage burner allows partial heating capacity during mild weather, enhancing efficiency and reducing short cycling
  • PVC exhaust compatibility simplifies venting through walls or roofs in retrofit applications
  • 10-year warranty with online registration provides meaningful protection at competitive price point

Cons

  • Single-stage condenser limits cooling efficiency optimization during extreme heat or high humidity
  • 13 SEER1 rating is competent but not premium, higher-tier units reach 16+ SEER2
  • 208/230V single-phase electrical requirement limits flexibility in some commercial or industrial settings
  • No Energy Star certification suggests this model skips voluntary efficiency qualification
  • 75 dB operating level is acceptable but noticeably louder than premium variable-capacity systems

Who Should Buy

Best For

Small commercial tenants, apartment dwellers, and residential contractors needing a reliable combo system that balances upfront cost with solid efficiency. This suits climate zones with moderate heating and cooling demand, particularly when PVC venting access is available.

Consider Alternatives If

Buyers in extreme climates requiring heavy heating or cooling capacity should explore 3-ton or larger units, and those prioritizing quietness or maximum SEER ratings should compare premium-tier alternatives.

2 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$0
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Installation

This upflow configuration requires 22 inches of height, 17.5 inches width, and 21 inches depth, fitting standard closet spaces and utility room alcoves. The 120-pound weight is manageable for two technicians. PVC plastic exhaust venting simplifies installation versus metal flue pipes. Electrical connections require 208/230V single-phase 60 Hz service with 10 to 15-amp breakers. R454B refrigerant lines use 3/4-inch suction and 3/8-inch liquid connections with 50 feet of pre-insulated lineset included.

Warranty & Reliability

ACiQ provides a 10-year parts warranty when you register the unit online after installation. This covers compressor, heat exchanger, and all internal components. Ten years is above minimum standards and protects against manufacturing defects. Labor costs fall on the homeowner or contractor. Goodman's evaporator coil carries separate coverage listed in included documentation.

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
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height22"
Width17.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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
Tonnage2.5 Ton
Valve TypeSweat
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this system truly 2 tons or is the 2.5-ton tonnage specification confusing? +
The system is nominally 2 tons for cooling capacity matching 24,000 BTU, but the data sheet lists 2.5-ton nominal cooling. This appears to be a SKU classification versus cooling output discrepancy. Always verify your installer confirms 24,000 BTU cooling sufficiency for your square footage, typically 400-500 square feet per ton.
Can I install this myself or do I need a licensed technician? +
Refrigerant handling requires EPA Section 608 certification in all U.S. states. Gas furnace work often requires local licensing. Hire a certified HVAC contractor for proper evacuation, charging, and safety testing. DIY installation voids warranty and creates safety hazards.
How does 13 SEER compare to modern air conditioner efficiency standards? +
13 SEER1 meets minimum federal efficiency requirements for 2024. Newer premium units reach 16-18 SEER2. For modest cooling loads in mild climates, 13 SEER provides acceptable cost balance. Hot climates benefit more from higher efficiency ratings offsetting higher equipment cost through reduced electricity consumption.
Why does this system use R454B refrigerant instead of R410A? +
EPA regulations phase out R410A due to ozone depletion potential. R454B is the approved lower-GWP replacement with similar performance characteristics. All new equipment transitions to R454B, R452B, or other low-global-warming-potential refrigerants by EPA mandate.
What does the 10-year warranty actually cover if something breaks? +
The warranty covers defects in materials and workmanship on furnace, air conditioner, and compressor components for 10 years from registration. It does not cover labor, damage from improper installation, or routine maintenance. Review the full warranty document included with your system.

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