Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC System - R410A Horizontal

Energy Star 14 SEER combo handles heating and cooling with solid 92% efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC System - R410A Horizontal
Current Price
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// Bottom Line
This ACiQ unit is ideal for homeowners replacing older Goodman systems or contractors installing budget-conscious combo packages in mild to moderate climates. The 14 SEER rating and 92% AFUE furnace efficiency deliver real savings without premium pricing.

Review

The ACiQ 2-ton combo system bridges budget and performance for contractors and homeowners seeking a straightforward heating and cooling solution. Branded under the Goodman umbrella, this horizontal-mounted unit handles 24,000 BTU of cooling paired with 40,000 BTU of heating capacity. The mismatched tonnage signals this unit's strength in climates where heating demands outweigh cooling needs. Energy Star certification and accessible pricing make this an attractive option for replacement work and new construction in price-sensitive segments.

Performance metrics show a respectable 14 SEER rating for the air conditioning side, while the furnace delivers 92% AFUE, both solid figures for non-premium equipment. The scroll compressor runs on R454B refrigerant with single-stage operation, meaning it runs at full capacity or off with no intermediate speeds. Electrical requirements are modest at 115V single-phase with a 17.1 to 25-amp breaker range. The multi-speed blower motor helps squeeze better temperature distribution compared to fixed-speed alternatives, though the 70 dB noise level runs louder than variable-speed competitor models.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency reduces heating costs, particularly valuable in colder months
  • 14 SEER rating qualifies as Energy Star, meeting modern efficiency standards
  • R454B refrigerant future-proofs against phase-out concerns affecting older systems
  • Multi-speed blower motor provides better temperature control and comfort than single-speed alternatives
  • 10-year warranty with online registration offers solid protection at this price point
  • Compact A-coil design fits tight installation spaces better than larger units

Cons

  • Single-stage compressor cannot modulate output, reducing efficiency during light-load operation
  • 70 dB noise level is notably louder than variable-speed competitor models
  • 2-ton cooling capacity combined with 40,000 BTU heating creates an unbalanced system better suited to heating-dominant climates

Who Should Buy

Best For

Homeowners in heating-heavy regions replacing failed Goodman equipment, plus budget-conscious contractors outfitting rentals or small commercial spaces where upfront cost matters more than premium efficiency gains.

Consider Alternatives If

Anyone in balanced heating-cooling climates seeking quiet operation or those prioritizing modulating compressor technology should explore competing systems with variable-speed components.

Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC
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Installation

Installation suits experienced HVAC techs comfortable with upflow and horizontal configurations. The A-coil design requires tight spacing above the furnace cabinet. Sweat-type connections use standard 3/8-inch liquid and 3/4-inch suction lines with included 3/4-inch insulation. Plastic PVC exhaust flue venting is required. The 34.5-inch height and 120-pound weight demand careful positioning in tight basements or attics. Standard ductwork sizing supports maximum 800 CFM airflow.

Warranty & Reliability

The 10-year parts warranty requires online registration to activate, which is now standard across most manufacturers. This protects against compressor failure and component defects but excludes labor costs. Goodman's service network supports claims, though response times vary by region. Registration should be completed immediately after installation to avoid coverage gaps.

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)70
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSZ140251
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size17.1 amps
Tonnage3 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM800
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why is the 2-ton cooling paired with 40,000 BTU heating? +
This unit targets heating-dominant climates where winter demands far exceed summer cooling. The imbalance means excellent heat output but modest cooling capacity, making it unsuitable for hot, humid regions where both seasons strain equipment equally. Verify your climate load calculations before purchasing.
Can this replace my old Goodman GSZ140251 system directly? +
Yes, this unit replaces that model. Verify refrigerant compatibility and electrical connections at your panel match the 115V, 60Hz, single-phase requirement. Ductwork and line sizing should align with the new unit's 3/4-inch suction and 3/8-inch liquid dimensions for optimal performance.
How does 14 SEER compare to newer systems? +
14 SEER meets Energy Star standards but ranks middle-of-the-road today. Newer variable-speed systems achieve 16-18 SEER, delivering 10-15% better cooling efficiency. However, the 92% AFUE furnace remains competitive, and total lifecycle cost depends on your heating-to-cooling usage ratio and local energy rates.
Should I choose this over a higher SEER variable-speed unit? +
Only if upfront cost is the limiting factor and you prioritize heating efficiency in a cold climate. Variable-speed competitors cost more but run quieter and more efficiently at partial load. Calculate your five-year energy savings against the price premium to decide whether the extra $1,500-2,500 pays back.
Does the 10-year warranty cover refrigerant leaks? +
Parts are covered, but not the refrigerant charge itself or labor costs. Refrigerant pricing has risen significantly due to R410A phase-out costs. Confirm with your installer whether they include one free service call for leak repair within the first year.

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