Goodman 2 Ton 14 SEER 92% 80,000 BTU Furnace & AC System - R410A Horizontal Review 2026

// Bottom Line

This ACiQ 3 ton unit works best for homeowners upgrading from older Goodman systems, especially those needing both AC and gas heat in moderate climates. The 92% AFUE furnace and 14 SEER cooler make it a solid mid-range choice for mixed heating and cooling demands.

Review

The ACiQ ACIQ-24-EHPD-UPG represents a direct replacement for the popular Goodman GSZ140251 platform, bridging the gap between budget and mid-tier combo systems. This 3 ton horizontal unit combines an 80,000 BTU gas furnace with 24,000 BTU cooling capacity in a single package, appealing to contractors managing mixed heating and cooling loads. The manufacturer positions it as a rebate-eligible upgrade path for homeowners looking to move beyond 10-plus year old equipment without premium pricing.

Efficiency metrics drive the value proposition here. The furnace delivers 92% AFUE, meaning 92 cents of every heating dollar converts to usable warmth, while the AC side achieves 14 SEER for cooling efficiency. The R454B refrigerant represents a significant shift from legacy R410A, offering lower global warming potential without sacrificing cooling performance. Multi-speed blower capability allows better matching to residential ductwork, and the 1200 CFM maximum airflow suits standard residential applications without oversizing concerns.

Pros & Cons

Pros

92% AFUE furnace efficiency exceeds baseline requirements and reduces winter gas bills measurably
14 SEER cooling rating qualifies for Energy Star certification and most utility rebates
Multi-speed blower motor provides better comfort control than single-speed alternatives
R454B refrigerant uses newer formulation with lower GWP than R410A, future-proofing the investment
10 year warranty with online registration covers parts and labor through ACiQ network
Single stage compressor keeps operating costs predictable without variable speed complexity

Cons

3 ton cooling capacity oversizes the 2 ton billing, potentially leading to short-cycling if system is improperly matched to ductwork
70 dB noise level at full load runs louder than premium variable-stage competitors, noticeable near outdoor unit
Plastic PVC exhaust flue requirement limits retrofit options on homes with masonry venting infrastructure
Single stage burner lacks modulation capability to match heating output to actual demand

Who Should Buy

Best For

Contractors replacing Goodman GSZ140251 units and homeowners in climates with balanced heating and cooling seasons seeking rebate-eligible equipment. Best suited for homes with existing ductwork compatible with 1200 CFM maximum airflow and PVC venting capability.

Consider Alternatives If

Anyone in primarily heating-dominated climates should prioritize furnace efficiency over AC performance, and homes with severe noise sensitivity near outdoor units should evaluate variable-stage alternatives.

Goodman 2 Ton 14 SEER 92% 80,000 BTU Furnace & AC

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Installation

Horizontal configuration fits tight basement or attic spaces where vertical furnaces cannot fit. Requires 115V single phase 60Hz power with breaker sizing between 17.1 and 25 amps, manageable with standard home electrical. Sweat valve connections use 3/8 inch liquid and 3/4 inch suction lines, calling for moderate HVAC experience or professional installation. PVC exhaust flue requirement may require new venting infrastructure in older homes with masonry chimneys.

Warranty & Reliability

ACiQ provides 10 year parts coverage when registered online within 60 days of installation, standard industry practice for this tier. Coverage includes compressor, heat exchanger, and blower motor failures. Labor coverage depends on installer network participation, which varies by region. Registration is mandatory, so obtain documentation from your installer immediately after startup.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	80,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	70
Weight (in lbs)	120.000000
Feature	Spec
Replaces	GSZ140251
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	17.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Height	21.125"
Width	17.5"
Depth	26"
Resources	CHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	1200
Configuration	Horizontal
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Why does the spec sheet list 3 ton tonnage when the product name says 2 ton? +

The 24,000 BTU cooling capacity technically equals 2 tons, but paired with the 80,000 BTU furnace (also 2 ton equivalent), the system is marketed as 3 ton total capacity. This reflects combined heating and cooling tonnage rather than standard AHRI rating methodology used by contractors.

Can I install this unit with my existing R410A refrigerant lines? +

R454B operates at similar pressures to R410A and uses identical 3/8 inch liquid and 3/4 inch suction valve sizes. Existing copper lines are compatible, though professional evacuation and charging are required. Mixing refrigerants is dangerous and illegal, so old lines must be completely flushed if converting from R410A systems.

How does 14 SEER performance compare to newer systems? +

14 SEER meets minimum Energy Star thresholds but trails newer variable-stage units delivering 16-18 SEER. This system targets contractors valuing reliability over peak efficiency. Single stage compression keeps costs predictable but misses modulation benefits on partial load days common in spring and fall.

Is this better than keeping my existing 10 year old Goodman GSZ140251? +

The newer R454B refrigerant, higher AFUE rating, and multi-speed blower justify replacement if cooling efficiency matters. However, if your current unit runs reliably, upgrading purely for 14 SEER instead of 13 SEER saves roughly 5-8% annually on AC costs. The furnace upgrade to 92% AFUE delivers faster savings if heating season is long.

Does this unit qualify for federal tax credits or rebates? +

Energy Star certification makes it eligible for many utility company rebates, typically $300-600 depending on region. Federal tax credits for HVAC expired in 2022, so focus on state and local utility programs. Check with your installer before purchasing to confirm rebate availability in your area.

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