Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC System - R410A Upflow Review 2026

// Bottom Line

This Goodman system hits the sweet spot for budget-conscious homeowners and small contractors who need reliable heating and cooling without premium pricing. It delivers legitimate 14 SEER efficiency and 92% AFUE performance in a compact, straightforward package that won't break the bank.

Review

The Goodman 2-ton combo system represents a practical middle ground in the budget HVAC market. This unit combines a 24,000 BTU furnace with a matching air conditioner coil, handling heating and cooling in one compact upflow package. At $643, it undercuts premium brands by hundreds while maintaining respectable efficiency ratings that appeal to cost-conscious homeowners and contractors managing multiple installations.

Performance numbers are solid across the board. The furnace delivers 92% AFUE efficiency and 24,000 BTU heating output, while the air conditioning side achieves 14 SEER rating with 24,000 BTU cooling capacity. A scroll compressor and multi-speed blower motor keep operation efficient without excessive noise. The system uses R454B refrigerant, a more modern and environmentally responsible choice than legacy R410A, and carries ENERGY STAR certification indicating real energy savings versus standard equipment.

Pros & Cons

Pros

14 SEER cooling efficiency qualifies for ENERGY STAR, reducing monthly utility costs meaningfully
92% AFUE furnace rating ensures efficient gas heating with minimal waste
R454B refrigerant is newer, more environmentally responsible than older R410A alternatives
Upflow/horizontal configuration works in basements, attics, or tight spaces
Multi-speed blower motor optimizes airflow and reduces noise compared to single-speed designs
10-year warranty with online registration provides solid coverage against manufacturer defects

Cons

Single-stage burner and compressor mean less precise comfort control in variable weather
70 dB noise level is moderately loud, noticeable in quiet homes during operation
Requires 208/230V single-phase power, limiting installation options in some older homes
SKU mismatch and spec inconsistencies in documentation create confusion for buyers and installers

Who Should Buy

Best For

Homeowners in moderate climates with tight budgets who want ENERGY STAR efficiency without premium features. Small HVAC contractors installing systems in rental properties or first-time buyer homes where value matters more than luxury features.

Consider Alternatives If

Anyone in extreme climates needing dual-stage equipment, buyers with noise sensitivity living in quiet neighborhoods, or homes with existing 115V-only electrical service.

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

$643

Buy at HVACDirect →

Installation

Installation requires 208/230V single-phase 60 Hz electrical service with a minimum 17.1 amp and maximum 25 amp breaker. The system accepts PVC/plastic flue venting, simplifying ductwork in many homes. Upflow or downflow configuration flexibility accommodates basements, attics, or utility closets. Multi-speed blower requires basic thermostat compatibility. Field refrigerant charge and ductwork sizing remain necessary during installation.

Warranty & Reliability

Goodman backs this unit with a 10-year parts warranty upon online registration. This covers compressor, coil, and furnace components against manufacturing defects. The warranty is solid for budget equipment but falls short of premium brands offering 12-15 year coverage. Registration is straightforward but mandatory to activate full protection.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	24,000
Refrigerant	R454B
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	70
Weight (in lbs)	120.000000
Feature	Spec
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	800
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	30"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF 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.
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
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What does 14 SEER cooling efficiency actually save on utility bills? +

14 SEER systems typically reduce cooling costs 20-30% versus older 10 SEER units in the same climate. Exact savings depend on local electricity rates, home insulation, and cooling demands. A 2,000 sq ft home in moderate climates might save $300-600 annually compared to 10 SEER equipment.

Can this furnace work in my basement with tight clearance? +

The 30 inch height, 17.5 inch width, and 21 inch depth make it relatively compact for upflow applications. Ensure you have adequate ventilation clearance around the unit and proper PVC flue venting to outside. Confirm existing ductwork matches the 800 CFM maximum airflow rating.

How does single-stage heating compare to variable-capacity alternatives? +

Single-stage burners run at full capacity until temperature setpoint is reached, cycling on and off. This uses more energy during mild weather than modulating systems but costs significantly less upfront. Acceptable for stable climates, less ideal for regions with dramatic temperature swings.

Is R454B refrigerant compatible with my existing ductwork and infrastructure? +

R454B works with standard copper tubing, sweat valves, and existing ductwork. It requires proper evacuation and charging procedures but doesn't mandate new installations. However, if replacing older R22 systems, coils and some components may need replacement due to design differences.

Does the 10-year warranty cover labor or just parts? +

The warranty covers parts only, not installation labor or service calls. You're responsible for technician time and travel fees if repairs are needed. Extended service plans can be purchased separately for additional cost protection.

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