Independent Review · Updated June 2026

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

96% AFUE furnace with 13 SEER cooling, solid mid-range efficiency at budget pricing

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 - Upflow
Current Price
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// Bottom Line
This ACiQ-branded Goodman system delivers excellent heating efficiency at 96% AFUE with respectable 13 SEER cooling, making it ideal for homeowners in moderate climates seeking reliable performance without premium pricing. The two-stage burner and ECM blower motor provide comfort and flexibility for variable seasonal demands.

Review

The ACiQ 3.5 Ton Goodman gas furnace and air conditioner system represents solid mid-market equipment that balances heating and cooling capability without premium pricing. This upflow configuration suits single-story homes and standard attic installations where ductwork runs above living spaces. The 120,000 BTU heating capacity and 42,000 BTU cooling output deliver adequate capacity for most residential applications in zones 4 through 6. ACiQ positions this unit as a value-oriented alternative to higher-cost premium brands while maintaining Goodman's reputation for equipment longevity.

Performance specs reveal competent engineering across both functions. The 96% AFUE furnace rating means only 4% of fuel energy escapes as waste, delivering strong winter efficiency and qualifying for many regional utility rebates targeting heating upgrades. The 13 SEER air conditioner rating sits comfortably in the mid-range, providing meaningful savings over older 10 SEER units while stopping short of high-efficiency 15+ SEER models. Two burner stages and an ECM blower motor allow the system to modulate output rather than cycling on and off constantly, improving comfort and reducing energy consumption during partial-load operation.

Pros & Cons

Pros

  • 96% AFUE heating efficiency minimizes fuel waste and reduces monthly heating bills significantly
  • 13 SEER cooling rating provides solid efficiency for air conditioning in most climate zones
  • Two-stage burner allows modulated heating for improved comfort and lower runtime costs
  • ECM multi-speed blower motor adapts airflow dynamically and uses less electricity than single-speed units
  • PVC exhaust flue compatibility simplifies installation in modern homes with plastic vent systems
  • 10-year warranty with online registration provides reasonable long-term protection

Cons

  • Not Energy Star certified, meaning it misses the highest efficiency tier that some rebate programs require
  • 13 SEER is mid-range, not top-tier, so cooling efficiency gains versus 10 SEER units are modest
  • Single-stage condenser limits cooling modulation compared to two-stage or variable capacity systems
  • 75 dB noise level is moderately loud, higher than premium units with scroll compressors

Who Should Buy

Best For

Homeowners in moderate climates replacing older furnaces and AC units who prioritize heating efficiency and want reliable performance at reasonable cost. Contractors serving price-conscious residential clients who need dependable equipment with straightforward installation will find this system practical and profitable.

Consider Alternatives If

Buyers in hot climates needing maximum cooling efficiency, homes pursuing Energy Star rebates, or customers wanting whisper-quiet operation should explore higher-efficiency or variable-capacity alternatives.

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

This system requires standard residential HVAC installation with PVC plastic venting, simplifying retrofit projects in homes with modern exhaust systems. The upflow configuration demands 30 inches of vertical height clearance and fits most utility closets or basement mechanical rooms measuring 24.5 inches wide by 21 inches deep. Electrical requires 208/230 volt, single-phase 60 Hz service with breaker sizing between 23.9 and 40 amps, standard for most homes. Refrigerant lines use 3/8 inch liquid and 7/8 inch suction ports with 3/8 inch insulation thickness.

Warranty & Reliability

ACiQ backs this system with a 10-year warranty covering parts and labor when registered online within 30 days of installation. This protection ranks above the industry minimum but trails extended warranties offered by premium manufacturers. Registration is straightforward and essential, as unregistered units receive shorter coverage periods. The warranty covers compressor, heat exchanger, and coil defects, providing meaningful protection during the critical early ownership years.

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
ConfigurationUpflow / Downflow
Flue LocationRight
Energy StarNo
Burner StagesTwo
Fuel TypeGas
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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

How does 96% AFUE compare to standard furnaces? +
96% AFUE means the furnace converts 96 cents of every energy dollar into heat, with only 4 cents lost through the exhaust flue. Most homes replace older 78-80% AFUE units, so this upgrade saves 15-20% on annual heating costs. High-efficiency condensing furnaces reach 95-98.5% AFUE, placing this unit at the excellent tier.
Is this system compatible with my existing ductwork? +
Compatibility depends on your current setup. The upflow design suits homes with basement or closet furnace placement and ducting routed upward. If you have downflow or horizontal installation requirements, ACiQ offers downflow configurations. Have an HVAC contractor evaluate your current duct sizing and layout before purchase.
How much will the 13 SEER rating reduce my cooling costs? +
13 SEER systems use roughly 15-20% less cooling energy than 10 SEER units under identical conditions. Actual savings depend on your climate, thermostat settings, and home insulation. In hot climates, homeowners typically recover the efficiency premium within 5-7 years through lower electric bills.
Should I choose this over a higher SEER model? +
That depends on budget and climate. For moderate climates, 13 SEER delivers solid value. Hot climates benefit more from 15+ SEER systems. Compare total installed cost against expected energy savings in your area. This unit excels as a balanced option, not as a maximum-efficiency choice.
What happens to my warranty if I don't register? +
Unregistered units receive reduced warranty coverage compared to the full 10-year protection. Register online within 30 days of installation to activate complete coverage. Keep your receipt and registration confirmation for warranty claims.

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