Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC System - R410A Horizontal

Energy Star 14 SEER combo hits the efficiency sweet spot for budget-conscious upgrades.

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% 60,000 BTU Furnace & AC System - R410A Horizontal
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// Bottom Line
This ACiQ 2-ton/3-ton hybrid system works best for contractors replacing older Goodman units or homeowners in moderate climates who need both heating and cooling without premium pricing. The 14 SEER rating and 92% AFUE furnace efficiency deliver solid year-round performance on a tight budget.

Review

The ACiQ 2-ton/3-ton furnace and air conditioning system occupies a practical middle ground in the HVAC market. Branded as a Goodman equivalent but manufactured by ACiQ, this unit replaces the older GSZ140251 model and targets contractors handling routine residential replacements. With an Energy Star certification, 14 SEER1 cooling efficiency, and 92% AFUE heating performance, it delivers measurable utility savings without jumping into premium pricing tiers that push budgets over $8,000 for equipment alone.

The system pairs a single-stage scroll compressor for cooling (24,000 BTU, 60,000 BTU heating) with a gas furnace featuring a multi-speed blower capable of 1,200 CFM maximum airflow. The 70 dB noise level is typical for this efficiency class, though noticeably louder than variable-capacity competitors. R454B refrigerant and sweat-connection valve types (3/8 inch liquid, 3/4 inch suction) require standard professional installation. Electrical demands stay modest at 115V single-phase, 17.1 to 25 amp breaker range, simplifying retrofits into existing homes without panel upgrades.

Pros & Cons

Pros

  • 14 SEER1 rating with Energy Star certification keeps utility bills competitive for a budget system
  • 92% AFUE gas furnace provides efficient heating across cold months without premium cost
  • Single-stage scroll compressor is proven reliable architecture trusted by thousands of contractors
  • Multi-speed blower motor adjusts airflow from 0 to 1,200 CFM for comfort flexibility
  • 10-year parts warranty with online registration covers manufacturer defects and compressor failure

Cons

  • Single-stage cooling means the compressor runs at full capacity even on mild days, wasting energy
  • R454B refrigerant is newer and requires certified techs, limiting repair options in some rural areas
  • Tonnage mismatch between 2-ton cooling and 3-ton heating capacity creates design compromises
  • 70 dB decibel rating is noticeably louder than variable-capacity competitors during summer operation

Who Should Buy

Best For

Homeowners and small contractors replacing failed Goodman GSZ140251 units who want drop-in compatibility without upgrading to premium-tier equipment. Also suits budget-conscious customers in climate zones where heating dominates over cooling.

Consider Alternatives If

Anyone in humid climates prioritizing whisper-quiet operation should explore variable-capacity 16+ SEER systems, as this single-stage design will cycle harder during peak summer demand.

Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC
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Installation

Installation requires certified HVAC technicians familiar with R454B refrigerant handling and proper line sizing. The upflow/horizontal A-coil configuration fits standard attic or basement locations. Plastic PVC exhaust flue vents from the right side. Suction line insulation thickness is 3/4 inch with 50-foot maximum line length, allowing moderate distance between outdoor and indoor units without efficiency loss.

Warranty & Reliability

ACiQ backs this system with a 10-year parts warranty covering the compressor, controls, and heat exchanger when registered online within 30 days of installation. This is standard industry coverage but requires proof of professional installation. Labor costs fall on homeowners, and extended service plans are available separately through dealers.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
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 CFM1200
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What makes this better than the old Goodman GSZ140251 it replaces? +
The R454B refrigerant is more environmentally compliant than R410A, the scroll compressor design is proven durable, and 14 SEER1 efficiency saves approximately 15% annually on cooling costs compared to 10-12 SEER units from 15 years ago. Direct bolt-in compatibility means minimal reinstallation labor.
Can I install this myself, or do I need a licensed contractor? +
You must hire EPA-certified HVAC technicians. R454B refrigerant requires special handling and recovery equipment. Improper evacuation or charging voids the warranty and creates safety hazards. Professional installation typically costs $1,200 to $2,200 depending on your region.
Why does it list 2-ton cooling but 3-ton heating capacity? +
This tonnage mismatch reflects design compromises in combined systems. The undersized cooling capacity handles moderate climates adequately, while the larger heating furnace provides extra backup on extreme cold days. Verify your climate zone with your installer before purchasing.
How does 14 SEER1 compare to newer 16+ SEER systems? +
A 16 SEER system saves roughly 12% more on cooling annually than this 14 SEER unit. The tradeoff, 16+ SEER equipment costs $2,000 to $3,000 more upfront. This unit suits homeowners prioritizing lower initial cost over maximum long-term savings.
What does the 10-year warranty actually cover? +
The warranty covers compressor failure, internal component defects, and heat exchanger cracks when registered within 30 days. Labor, refrigerant recharge, and normal wear are excluded. You'll pay service call fees even under warranty.

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