Independent Review · Updated June 2026

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

High-efficiency dual-fuel system combining 96% AFUE heating with 13 SEER cooling in one compact unit.

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
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// Bottom Line
This ACiQ system (rebranded Goodman) is built for homeowners in moderate climates who need reliable heating and cooling without premium pricing. The 96% AFUE furnace and two-stage burner make it ideal for propane or natural gas applications where efficiency matters.

Review

The ACiQ 3.5-ton system represents a strategic offering in the mid-tier HVAC market. Built on Goodman's proven reciprocating compressor platform and furnace architecture, this upflow configuration delivers 42,000 BTU cooling and 120,000 BTU heating capacity in a footprint that fits most residential installations. The Energy Star designation and rebate eligibility make it attractive to budget-conscious homeowners without compromising on engineering fundamentals.

Performance metrics tell the story here. The furnace achieves 96% AFUE efficiency with two burner stages and a variable-speed ECM blower, meaning less wasted fuel and more consistent home temperatures. On the cooling side, 13 SEER1 with R410A refrigerant is solid mid-range performance, though the single-stage compressor cannot modulate like higher-tier units. Maximum CFM reaches 2000, sufficient for most 3.5-ton applications with standard ductwork.

Pros & Cons

Pros

  • Exceptional 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units
  • Two-stage burner with variable-speed ECM blower optimizes comfort and efficiency across all seasons
  • Compact A-coil design fits upflow configurations in tight spaces, measuring 30x24.5x21 inches
  • Energy Star certified system qualifies for rebates in many utility territories
  • 10-year warranty with online registration covers parts and compressor protection

Cons

  • Single-stage compressor limits cooling modulation, making 13 SEER respectable but not class-leading in the mid-tier market
  • 75 dB noise level is moderate, potentially noticeable in quiet neighborhoods during peak cooling
  • Requires 115V, 1-phase 60Hz power with 23.9-40 amp breaker sizing, limiting flexibility on some older electrical panels

Who Should Buy

Best For

Homeowners in climate zones 4-6 upgrading from older 80-85% AFUE systems will see real utility bill drops. Property managers and contractors working on rental properties value the combination of ACiQ's reliability and the Goodman furnace core engineering.

Consider Alternatives If

Skip this if you live in extreme climates requiring multi-stage compressors, need whisper-quiet operation under 70 dB, or require modulating heating for zoned systems.

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

Installation requires plastic or PVC exhaust flue venting, standard for modern furnaces. The upflow/horizontal configuration accepts both orientation changes. Refrigerant lines use 3/8-inch and 7/8-inch connections with sweat valve fittings, requiring experienced HVAC technicians. Pre-insulated 3/8-inch suction line included for 30-foot maximum runs reduces field insulation labor.

Warranty & Reliability

ACiQ backs this system with 10-year parts and compressor coverage when registered online within 30 days of installation. This aligns with Goodman standards and covers manufacturing defects on both furnace and air conditioning components. Registration is straightforward but mandatory for full coverage, so don't skip this step at startup.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
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
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.
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 96% AFUE compare to standard furnaces? +
A 96% AFUE furnace converts 96 of every 100 BTU into usable heat. Replacing an 80% AFUE unit saves roughly 15-20% on heating costs. Over 20 years, that's thousands in fuel savings, especially in cold climates where heating dominates utility bills.
Can I use this for propane and natural gas interchangeably? +
Yes. The furnace burns either propane or natural gas, but conversion requires a technician to swap orifice plates and adjust burner settings at installation. You cannot switch fuels mid-season without professional recalibration to maintain proper combustion and efficiency.
Is 13 SEER enough for cooling efficiency? +
13 SEER1 is respectable, not premium. It beats 13 SEER (older rating) by roughly 8-10%. For moderate climates with 500-700 cooling hours annually, cooling energy costs are secondary. In hot climates, consider 14+ SEER alternatives if cooling dominates your load.
How does this compare to higher-SEER systems? +
A 15-16 SEER unit costs 25-40% more upfront but delivers 15-25% better cooling efficiency. The payback depends on climate and runtime. In northern climates, the furnace efficiency matters more, making this system smarter than spending extra on cooling.
What does the 10-year warranty actually cover? +
Parts and compressor defects. It excludes wear items, refrigerant loss from leaks you cause, and labor. Covers manufacturing defects on furnace heat exchanger, blower, and air conditioning compressor when registered within 30 days.

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