2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This ACiQ system is ideal for contractors installing in attics or crawlspaces where horizontal orientation is required. The 96% AFUE furnace and 14 SEER cooling coil deliver solid year-round efficiency, backed by a dependable 10-year warranty with online registration.

Review

The ACiQ ACIQ-24-EHPD-UPG is a horizontal-mount gas furnace and air conditioning combo unit designed for attic and crawlspace installations where traditional upflow orientation won't fit. This 2-ton system pairs a 40,000 BTU furnace with a 24,000 BTU cooling coil, making it suitable for small to mid-sized homes. The unit carries Goodman components and arrives with a 10-year warranty when registered online, positioning it as a practical mid-range choice for contractors seeking reliable performance without premium pricing.

The furnace delivers 96% AFUE efficiency through dual-stage burners that modulate heating output based on demand. Its variable-speed ECM blower motor adjusts CFM between 0 and 1,200 CFM, improving comfort and reducing standby power consumption. The air conditioning side achieves 14 SEER1 efficiency using R454B refrigerant in a single-stage rotary compressor. Electrical specs show 208/230V single-phase operation with a 14.3 to 25 amp breaker range, giving installers flexibility with existing panels.

Pros & Cons

Pros

96% AFUE furnace efficiency meets premium heating standards with two-stage burners
Variable-speed ECM blower motor reduces energy waste and improves comfort versus single-speed alternatives
14 SEER cooling meets Energy Star thresholds for rebate eligibility in many utility programs
Plastic PVC exhaust flue simplifies installation compared to metal vent requirements
R454B refrigerant is lower-GWP alternative to older R410A systems
Compact horizontal design fits tight attic and crawlspace installations

Cons

Single-stage condenser limits cooling part-load efficiency in mild weather compared to two-stage models
71 dB noise level is moderately loud for residential attic installations
SKU shows ACiQ branding but spec sheet references Goodman components, creating potential confusion on parts availability and service networks

Who Should Buy

Best For

Contractors and homeowners replacing aging horizontal furnace-AC systems in attics, crawlspaces, or utility closets where upflow/horizontal orientation is mandatory. This system works well in mixed climates where both heating and cooling need reliable efficiency without premium pricing.

Consider Alternatives If

Buyers in mild climates who rarely heat should consider cooling-only heat pump systems. Those requiring maximum efficiency should evaluate two-stage condenser models that improve part-load performance.

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn

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Installation

Horizontal mounting simplifies installation in space-constrained attics and crawlspaces. The 21.125 inch height, 17.5 inch width, and 26 inch depth fit most framed cavities. Plastic PVC exhaust venting eliminates costly metal flue work. The variable-speed blower requires proper ductwork sizing for the 1,200 CFM maximum output. A-coil configuration integrates with refrigerant lines up to 50 feet, offering flexibility in condenser placement.

Warranty & Reliability

10-year parts and labor coverage applies when you register online within 90 days of installation. This warranty protects against manufacturing defects in compressor, heat exchanger, and coil. Goodman's evaporator coil carries separate warranty documentation. Registration is straightforward but essential, so confirm with your contractor that this step is completed before unit startup.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	40,000
Refrigerant	R454B
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	120.000000
Feature	Spec
AHRI Certificate Number	7368841
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Configuration	Horizontal
Energy Star	No
Burner Stages	Two
Fuel Type	Propane, Natural Gas
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.
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Rotary
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	14.3 amps
Tonnage	3 Ton
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What's the actual heating capacity for a 2-ton system showing 40,000 BTU? +

At rated conditions, 40,000 BTU equals approximately 3.33 tons of heating output. This higher BTU relative to 2-ton cooling capacity is intentional for northern climates, allowing strong winter heating independent of cooling capacity. Check local design heating loads before ordering.

Can I use this system with my existing ductwork if it's sized for 1,200 CFM? +

Only if your ductwork is verified for 1,200 CFM maximum airflow without exceeding 0.1 inch water column static pressure. Undersized ducts cause the ECM motor to work harder and reduce efficiency. Have an HVAC contractor perform a duct leakage and friction loss test.

Is 14 SEER the same as 14 SEER2, or are they different ratings? +

SEER1 and SEER2 are different testing protocols. This unit shows SEER1, which typically rates 15 to 20 percent higher than SEER2. For accurate seasonal efficiency comparisons, ask for SEER2 equivalent or request testing data directly from ACiQ.

Why does the spec sheet list both ACiQ and Goodman branding? +

ACiQ is a newer budget brand under the Goodman Corporate umbrella. Core components like the compressor and coil carry Goodman branding, but ACiQ handles sales and support. Both companies honor the 10-year warranty, though verify your service territory includes available ACiQ technicians.

Do I need to register online to activate the 10-year warranty? +

Yes. Online registration within 90 days of startup is mandatory for the full 10-year term. Without registration, coverage may default to a shorter period. Keep your AHRI certificate 7368841 and installation date for quick registration.

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