Independent Review · Updated June 2026

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

Energy Star 14 SEER combined system delivers solid efficiency at contractor-friendly pricing

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 system excels for contractors upgrading existing Goodman installations or homeowners seeking reliable mid-range efficiency without premium pricing. The 92% AFUE furnace paired with 14 SEER cooling makes it genuinely Energy Star compliant for most climates.

Review

The Goodman 2 Ton 14 SEER system, branded here as ACiQ model ACIQ-24-EHPD-UPG, represents the practical middle ground in residential HVAC. It combines a 92% AFUE gas furnace with a 14 SEER air conditioner using R454B refrigerant, positioning itself as an Energy Star qualified solution. This horizontal configuration targets contractors replacing older Goodman units and homeowners seeking efficient heating and cooling without stepping into premium pricing territory.

Performance specs reveal straightforward capability. The furnace delivers 40,000 BTU of heating output with 92% efficiency and single-stage burner operation. The air conditioning side produces 24,000 BTU cooling (technically 3-ton capacity rating) at 14 SEER1 efficiency. A multi-speed blower maxes out at 800 CFM, and the scroll compressor operates at 70 dBA, keeping noise reasonable. Electrical requirements are modest: 115V single-phase 60 Hz with 17.1 to 25-amp breaker sizing.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency reduces heating costs compared to 80% baseline models
  • 14 SEER cooling rating meets Energy Star certification with R454B low-GWP refrigerant
  • Scroll compressor and single-stage design deliver proven reliability in residential applications
  • Multi-speed blower motor optimizes comfort and reduces runtime noise to 70 dBA
  • 10-year parts warranty with online registration provides solid peace of mind coverage

Cons

  • Single-stage cooling and heating limit modulation capability compared to variable-speed units
  • 24,000 BTU cooling capacity underwhelms for spaces requiring true 2-ton cooling performance
  • Requires 50-foot suction line insulation, adding labor time during installation
  • No dual-fuel or heat pump option available if future efficiency upgrades are considered

Who Should Buy

Best For

This system fits contractors performing Goodman-to-Goodman replacements where the existing equipment footprint and electrical setup are already compatible. It also suits homeowners in moderate climates seeking straightforward, reliable heating and cooling without the complexity or cost of variable-capacity systems.

Consider Alternatives If

Skip this unit if you need true 2-ton cooling capacity, demand maximum efficiency ratings above 14 SEER, or prefer modulating compressors that adjust output based on demand.

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

Installation centers on proper refrigerant line setup. The 3/8 inch liquid line and 3/4 inch suction line come with 3/4 inch insulation thickness, and the suction line runs up to 50 feet. Technicians appreciate the sweat valve connections and PVC exhaust flue compatibility, which aligns with standard residential gas furnace installations. Horizontal downflow configuration requires careful ductwork planning but matches typical attic or crawlspace placements.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty upon online registration. This is competitive for the efficiency class and covers most component failures excluding wear items. Registration is mandatory to activate the full term, making it crucial for homeowners to complete documentation at installation. Labor and refrigerant costs fall outside warranty scope.

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
Height21.125"
Width17.5"
Depth26"
ResourcesCHPF Installation Manual CHPF 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.
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationHorizontal
Burner StagesSingle
Fuel TypeGas
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list 3 Ton tonnage but the product title says 2 Ton? +
The 24,000 BTU cooling output equals 2 tons by standard measurement (12,000 BTU per ton). The 3-ton rating in specs likely reflects the equipment line or heating capacity classification. Cooling performance is genuinely 2-ton level, matching the title.
Can I install this myself as a DIY homeowner? +
No. Federal law requires EPA-certified technicians to handle refrigerant lines and system evacuation. The gas furnace component also demands licensed installer verification for safety and warranty validity. Professional installation is mandatory.
How does 14 SEER1 compare to newer 15+ SEER2 systems? +
SEER1 and SEER2 use different testing standards, making direct comparison difficult. Generally, 14 SEER1 approximates 12-13 SEER2 performance. Newer systems with 15+ SEER2 offer better humidity control and variable-speed capability, but this unit remains solid for moderate climates.
Is R454B refrigerant readily available if I need service? +
R454B availability is growing as manufacturers phase out R410A, but it remains less stocked than legacy refrigerants in many regions. Confirm your service contractor carries R454B before purchase. Future availability will improve as adoption accelerates.
What happens if I don't register online for the warranty? +
The warranty defaults to 5 years parts coverage without registration. Full 10-year protection requires completing online registration within 30 days of installation. Contact Goodman directly if you miss the deadline, as some companies honor late registration.

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