Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC System - R410A Horizontal

96% AFUE furnace with 14 SEER cooling, Energy Star rated, solid mid-range system

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC System - R410A Horizontal
Current Price
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// Bottom Line
This ACiQ system is ideal for homeowners upgrading older equipment who want reliable efficiency without premium pricing. The 96% AFUE heating and 14 SEER cooling deliver solid operating costs, and the horizontal configuration works well in basements or tight utility spaces.

Review

The Goodman 2 Ton 14 SEER 96% AFUE system under the ACiQ brand represents a pragmatic choice for mid-market HVAC replacement. At this price point with Energy Star certification, it competes against aging single-stage systems and entry-level models from larger manufacturers. The horizontal configuration makes it particularly useful for basement installations where space and ductwork routing create constraints that vertical units cannot accommodate.

This unit delivers 24,000 BTU heating capacity at 96% AFUE, meaning nearly all fuel converts to usable heat with minimal waste up the flue. The cooling side produces 24,000 BTU at 14 SEER using R454B refrigerant, a lower-GWP option compliant with future EPA standards. The multi-speed blower motor automatically adjusts CFM from low to maximum 800 CFM, improving comfort on mild days while reducing electrical draw compared to fixed-speed designs.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units
  • 14 SEER cooling rating qualifies for Energy Star, lowering annual AC operating costs
  • Multi-speed blower motor optimizes comfort and reduces electricity draw on partial loads
  • R454B refrigerant is low-GWP, future-proof against regulatory changes
  • Horizontal configuration fits basements and tight utility closets that vertical units cannot
  • 10-year warranty with online registration provides solid coverage at this price point

Cons

  • 14 SEER is mid-range, not ultra-high efficiency like 16-18 SEER competing units
  • Single-stage compressor and condenser mean less precise capacity modulation than two-stage systems
  • 70 dB noise level is audible in quiet environments, higher than premium variable-speed units
  • Requires 208/230V single-phase power, limiting installations in some older commercial properties

Who Should Buy

Best For

This system fits homeowners in moderate climates replacing 10-15 year old equipment who prioritize reliability and installation simplicity over maximum efficiency. It's also appropriate for rental properties and vacation homes where operational costs matter but premium features don't justify the expense.

Consider Alternatives If

Buyers in very hot or very cold climates needing maximum heating/cooling efficiency should look at 18+ SEER and 98%+ AFUE units, which offer better long-term ROI despite higher upfront costs.

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC
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Installation

Installation requires 208/230V single-phase 60 Hz power with minimum 17.1 amp and maximum 25 amp breaker sizing. The plastic PVC exhaust flue requirement simplifies venting in many installations. At 120 pounds, the horizontal unit fits through standard basement doorways. Connection points use 3/8-inch liquid and 3/4-inch suction lines with sweat valve fittings, familiar to experienced HVAC installers. Pre-insulated 3/4-inch suction line up to 50 feet helps minimize efficiency losses.

Warranty & Reliability

ACiQ provides a 10-year warranty when you register the unit online after installation. This covers defects in materials and workmanship on all major components. Registration is straightforward and takes five minutes. Most competitors at this price tier offer 5-10 year coverage, so this matches market standard. Keep your receipt and registration confirmation for any claims.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU24,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationHorizontal
Burner StagesSingle
Fuel TypeGas
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.
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
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

How does 14 SEER compare to newer SEER2 ratings I see advertised? +
SEER2 ratings are approximately 15-20% lower than SEER1 scores using updated testing conditions. This unit's 14 SEER1 roughly equals 11-12 SEER2 when converted to new EPA standards. Manufacturers are transitioning to SEER2 labeling, making older SEER ratings harder to compare directly to new equipment.
Can I install this myself if I'm handy? +
No. EPA certification requires licensed technicians to handle R454B refrigerant recovery, evacuation, and charging. Improper installation voids warranty and creates safety hazards. Budget 3-6 hours professional labor. DIY ductwork connections are possible but the refrigerant circuit must be handled by certified personnel.
Will this save money compared to my 15-year-old furnace? +
Yes. Older units typically run 80-85% AFUE. This 96% unit cuts heating fuel consumption by roughly 11-15%. In cold climates spending $1,500 yearly on heating, expect $165-225 annual savings. Cooling savings vary by climate but 14 SEER cuts utility bills 20-25% versus 10 SEER older units.
How does ACiQ brand reliability compare to Goodman or Lennox? +
ACiQ is a Goodman subsidiary using identical component sourcing and manufacturing standards. Parts availability is excellent. This unit actually replaces Goodman model GSZ140251, confirming it uses proven Goodman compressors and scroll technology. Brand distinction is marketing, not engineering.
Does this qualify for any tax credits or rebates? +
The Energy Star rating may qualify for local utility rebates ($200-500 range varies by provider). Federal tax credits ended in 2022 unless Congress extends them. Check your utility company website for current incentives and verify this exact SKU qualifies before purchasing.

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