Independent Review · Updated June 2026

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

96% AFUE furnace paired with 13 SEER cooling, Energy Star certified and contractor-friendly

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 is an excellent choice for homeowners in moderate climates who want reliable heating and cooling without premium pricing. The 96% AFUE furnace and 13 SEER condenser deliver solid year-round efficiency, while the variable-speed ECM blower keeps utility bills reasonable.

Review

The ACiQ-24-EHPD is a competent mid-tier split system combining a 40,000 BTU two-stage furnace with a 24,000 BTU cooling condenser. The 96% AFUE furnace rating places it in the high-efficiency category for gas equipment, while the 13 SEER1 condenser meets current Energy Star standards. This pairing targets contractors and homeowners seeking reliable year-round performance without enterprise-level costs. The upflow configuration works for most residential installations, and the system carries AHRI certification number 7368841 for peace of mind.

Performance specifications tell a practical story. The 96% AFUE means only 4% of fuel energy is lost through the exhaust, compared to 10-20% on older equipment. The variable-speed ECM blower reaches 1200 CFM maximum and modulates based on demand, delivering more consistent temperatures than fixed-speed designs. The two-stage burner operates at reduced capacity during mild weather, cutting short-cycle losses. The 13 SEER1 condenser with rotary compressor and R454B refrigerant provides baseline modern cooling without premium efficiency penalties. Electrical requirements are modest, needing 10.3 to 15 amps at 115V single phase.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency rated among the highest for mid-tier systems, reducing heating costs significantly
  • 13 SEER1 condenser meets Energy Star requirements with modern R454B refrigerant, future-proofed against regulations
  • Variable-speed ECM blower motor with 1200 CFM maximum output provides better temperature consistency than single-speed alternatives
  • Two-stage burner on furnace allows modulated heating for improved comfort and efficiency during partial-load operation
  • PVC/plastic exhaust flue compatibility simplifies installation in retrofit scenarios where metal flue isn't available
  • 10-year warranty with online registration covers parts and provides reasonable protection for the investment

Cons

  • Single-stage compressor in condenser means it runs full capacity or off, lacking the efficiency gains of two-stage or variable-capacity units in mild weather
  • 75 dB noise level is moderate to loud, which may be noticeable in quiet residential settings during operation
  • 3 ton condenser paired with 2 ton furnace creates a mismatch that requires verification of system matching and proper airflow design

Who Should Buy

Best For

Contractors and homeowners upgrading older 80-90% AFUE systems who value straightforward installation and solid mid-range efficiency. This works well for climates with distinct heating and cooling seasons where both functions matter equally.

Consider Alternatives If

Anyone needing maximum efficiency should consider variable-capacity compressors or higher SEER ratings. Those in very quiet neighborhoods may want to explore lower-decibel units.

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

Installation presents moderate complexity. The upflow configuration accommodates standard A-coil mounting in attics or basements. Refrigerant lines require 3/8-inch liquid and 3/4-inch suction connections with 3/4-inch insulation thickness already specified. Sweat valve connections demand proper brazing skills. PVC exhaust flue compatibility is a significant advantage in older homes lacking metal flue infrastructure. Electrical service needs verification to support 15-amp breaker requirements. Most installations take 4-6 hours for experienced technicians.

Warranty & Reliability

The 10-year parts warranty activates upon online registration and covers defects in manufacturing and materials. This is a standard industry protection for this price tier. Note that labor costs are not covered, and warranty only applies to registered units. Some component-specific limitations may apply, so review documentation carefully. Registration is straightforward and extends coverage significantly compared to unregistered 5-year baseline protection.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSX130242
Energy StarYes
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
Height26"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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.
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why is the condenser rated 3 ton while the furnace is 2 ton? +
This is a data error or intentional oversize pairing. Typical matched systems run same tonnage. Verify with your contractor that airflow matches the furnace 1200 CFM capacity. Oversizing the condenser can reduce cooling efficiency and cause short-cycling in mild weather. Request system design documentation before purchase.
Can I install this in a downflow configuration? +
Yes, the specs list 'Upflow/Downflow' configuration compatibility. However, exhaust flue orientation must still meet PVC requirements and local codes. Horizontal installations need proper condensate drainage. Consult installation manual and local HVAC inspector before proceeding with non-standard orientations.
How does 96% AFUE compare to my old furnace? +
Most equipment from 2005-2015 rates 80-90% AFUE. This 96% unit reduces heating fuel consumption by roughly 10-15% compared to 85% systems. For a $1200 annual heating bill, expect savings of $120-180 yearly, recovering equipment cost premium in 5-8 years depending on installation and climate.
Is 13 SEER1 good enough or should I pay more for 14-16 SEER? +
13 SEER1 is solid baseline efficiency meeting Energy Star. Higher SEER units cost $2000-4000 more upfront. In moderate climates, payback extends beyond 10 years. This unit makes sense if budget is constrained or cooling load is secondary to heating performance.
Does online registration really matter for the warranty? +
Yes, registration extends coverage from 5 years to 10 years at no cost. Registration takes 5 minutes online after installation. Keep documentation and proof of purchase. Without registration, warranty coverage drops significantly.

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