Independent Review · Updated June 2026

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

96% AFUE furnace with 13 SEER cooling delivers solid efficiency in a compact horizontal package

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
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// Bottom Line
This ACiQ system excels for contractors installing replacement units in tight attic or basement spaces where horizontal configuration is mandatory. The 96% AFUE heating efficiency and 13 SEER cooling make it a smart mid-range choice for homeowners seeking reliable performance without premium pricing.

Review

The ACiQ 3.5 ton horizontal furnace-coil system is a workhorse designed specifically for retrofit installations where spatial constraints demand a compact footprint. With 120,000 BTU heating output and 42,000 BTU cooling capacity, it bridges the gap between budget equipment and high-efficiency premium systems. This configuration appeals to contractors managing multiple replacement jobs annually and homeowners upgrading from decade-old equipment who need dependable performance without enterprise-level pricing.

On the heating side, the 96% AFUE rating converts nearly all fuel to usable warmth, delivering genuine energy savings compared to 80-90% AFUE models still in homes built before 2010. The two-stage burner modulates between high and low fire, reducing short cycling and extending component life. Cooling reaches 13 SEER, which meets baseline efficiency standards but trails newer 14-16 SEER systems. The single-stage reciprocating compressor runs full capacity without part-load modulation, though the ECM blower compensates by adjusting CFM intelligently across 2000 maximum.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills and minimal wasted fuel
  • Two-stage burner allows the furnace to modulate output, reducing cycling and improving comfort
  • ECM multi-speed blower optimizes airflow from 2000 CFM maximum while reducing electricity draw
  • PVC exhaust flue reduces installation costs compared to traditional metal venting
  • Compact horizontal dimensions fit tight spaces: 24.5 inches tall, 26 inches wide, 21.125 inches deep
  • 10-year warranty with online registration provides solid long-term protection

Cons

  • 13 SEER rating is mid-tier efficiency, not high-efficiency like 16+ SEER systems available today
  • Single-stage condenser means cooling runs at full capacity with no part-load modulation
  • 75 dB noise level is audible during operation, slightly louder than premium models
  • R410A refrigerant phase-out concerns as industry transitions to newer, more efficient refrigerants
  • No Energy Star certification limits rebate eligibility in many utility programs

Who Should Buy

Best For

Contractors replacing older horizontal furnace-coil combinations in attics or basements, and homeowners in moderate climates seeking reliable equipment without paying premium prices. This system delivers predictable performance for builders and HVAC shops installing standardized replacement packages.

Consider Alternatives If

Homeowners in extreme heat or cold climates should prioritize higher SEER/AFUE ratings, and those seeking to maximize utility rebates should look for Energy Star certified equipment.

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas F
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Installation

Horizontal configuration fits attics and tight basement spaces without requiring vertical chase work. The PVC plastic exhaust flue eliminates expensive metal venting, though installers must verify local codes permit plastic flues in their jurisdiction. Electrical requirements demand 208/230V single phase, 60Hz service with 23.9 to 40 amp breaker sizing. Suction and liquid lines measure 7/8 inch and 3/8 inch respectively with sweat-connection A-coil design. Installation manual and specifications sheet provide detailed guidance.

Warranty & Reliability

ACiQ provides a 10-year comprehensive warranty when registered online after installation. This covers parts and labor on furnace and coil failures, offering meaningful protection against premature compressor or heat exchanger failure. Registration must occur within 30 days of startup to activate coverage. Coverage is limited to original purchaser and does not extend to second owners, which impacts resale property value considerations.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Energy StarNo
Burner StagesTwo
Fuel TypeGas
Height24.5"
Width26"
Depth21.125"
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.
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Line3/8"
Suction Line7/8"
Liquid Valve Size3/8"
Max Breaker Size40 amps
Min. Breaker Size23.9 amps
Tonnage5 Ton
Valve TypeSweat
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Why does this furnace list 5 ton tonnage when it's marketed as 3.5 ton? +
The spec sheet discrepancy appears to reference the outdoor condenser unit sizing. The 3.5 ton (42,000 BTU cooling) matches the air handler, while the 5 ton notation may reference broader system compatibility. Verify with your installer, as mismatched tonnage reduces efficiency significantly.
Can I install this in an attic with limited headroom? +
Yes. At 24.5 inches tall and 26 inches wide in horizontal orientation, it fits most attics with 24-30 inches of vertical clearance. Confirm clearance for the flue exit on the right side and allow 12+ inches for service access around the unit.
Is 13 SEER sufficient in hot climates? +
It meets minimum efficiency but won't maximize summer cooling rebates. In regions with 120+ degree heat, contractors often recommend 14-16 SEER systems to reduce compressor strain. However, 13 SEER performs adequately in moderate climates with efficient ductwork.
How does the two-stage burner improve comfort compared to single-stage? +
Two-stage burners modulate between 70-100% capacity based on heating demand, reducing furnace cycling by 30-40%. This minimizes temperature swings and improves consistency throughout the home, particularly noticeable on mild winter days.
What does the 10-year warranty cover and what doesn't it cover? +
Covers compressor, heat exchanger, and major components against defects. Excludes filters, capacitors, refrigerant loss from leaks, and damage from improper installation or maintenance neglect. Online registration is mandatory.

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