Independent Review · Updated June 2026

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

96% AFUE furnace with 13 SEER cooling, built for budget-conscious upgrades

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This ACiQ system delivers excellent heating efficiency at 96% AFUE with solid 13 SEER cooling performance, making it ideal for homeowners replacing older Goodman units or contractors installing horizontal split systems in tight spaces. The variable-speed ECM blower and two-stage burner provide reliable comfort without premium pricing.

Review

The ACiQ 3 Ton 13 SEER horizontal system slots into Goodman's reliable mid-market lineup as a direct replacement for older GSX130362, GSX130363, and GSX130365 models. This 120,000 BTU furnace targets contractors and homeowners upgrading from 1980s-era equipment or installing new systems in space-constrained applications. The horizontal A-coil design makes it practical for attics, basements, and crawlspaces where traditional upflow units don't fit. ACiQ maintains the Goodman reputation for straightforward engineering and service-friendly design without the premium pricing of marquee brands.

Heating performance centers on the 96% AFUE rating with two-stage burner operation, meaning the system runs at 60% capacity during moderate outdoor temperatures and kicks to full 120,000 BTU output only in deep cold snaps. The variable-speed ECM blower motor runs quieter during low-demand periods and ramps to 2000 CFM maximum when needed. Cooling rates at 36,000 BTU with 13 SEER1 efficiency deliver adequate seasonal performance for moderate climates, though southern installers may want 14+ SEER units. The reciprocating compressor and single-stage condenser keep the design simple and maintainable.

Pros & Cons

Pros

  • 96% AFUE heating efficiency significantly reduces winter fuel costs compared to 80% baseline systems
  • Variable-speed ECM blower motor adjusts airflow up to 2000 CFM for better temperature control and lower runtime noise
  • Two-stage burner allows modulating operation during milder weather, improving comfort and efficiency
  • Horizontal configuration fits crawlspaces and attics where upflow isn't practical
  • 120,000 BTU heating capacity covers most single-zone residential applications effectively

Cons

  • 13 SEER cooling is good but not exceptional; mid-range systems offer 14-16 SEER for modest upgrades
  • R454B refrigerant requires contractor certification, adding potential service costs
  • 74 dBA decibel level runs slightly louder than premium variable-capacity units during peak operation

Who Should Buy

Best For

Homeowners replacing failed Goodman GSX130362 or GSX130363 units who want straightforward efficiency gains without paying for top-tier performance. Contractors installing horizontal systems in basements, attics, or mechanical closets where space constraints rule out vertical configurations.

Consider Alternatives If

Buyers in extremely hot climates seeking maximum cooling efficiency or those wanting ENERGY STAR certification should look at higher-SEER alternatives or premium brands.

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
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Installation

Horizontal installation requires upright mounting in attics or parallel positioning in crawlspaces, demanding careful ductwork routing to the A-coil inlet. PVC exhaust venting simplifies flue termination through walls or roofs without masonry chimneys. The 120-pound unit needs 208-230V single-phase 60 Hz service with 19.1 to 30-amp breaker sizing. Suction lines require 3/8-inch insulation thickness and 30-foot maximum run lengths per R454B specifications. Proper condensate drainage is critical in horizontal mounting.

Warranty & Reliability

Ten-year parts and compressor warranty applies with online registration, covering manufacturing defects and component failures. This matches industry standard mid-tier coverage. The included Goodman evaporator coil warranty extends protection on the matched cooling side. Warranty does not cover installation errors, refrigerant losses, or lack of maintenance, so proper commissioning and annual servicing are essential.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height24.5"
Width21.125"
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.
ReplacesGSX130362, GSX130363, GSX130365
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size19.1 amps
Tonnage3.5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What does 96% AFUE actually save compared to my old furnace? +
An 80% AFUE furnace wastes 20% of fuel as exhaust heat; 96% AFUE loses only 4%. Over a cold winter, this translates to 15-20% lower heating bills. On $1,500 annual heating costs, you'll recover roughly $225-300 yearly, paying back efficiency gains in 4-6 years on many installations.
Can this system vent through plastic PVC pipe? +
Yes, the 96% AFUE rating produces cooler flue gases (around 150-160 degrees F) that allow plastic PVC venting instead of expensive metal flues. This reduces installation costs and allows flexible routing through attics or exterior walls without high-temperature concerns.
How does 13 SEER compare to what I need for hot summers? +
13 SEER means the system uses approximately 18 watts per hour of cooling output. This works well in moderate climates but falls short in Arizona or South Florida, where 15+ SEER or 16+ SEER models run fewer compressor hours during 100-plus-degree heat waves, reducing electric strain.
Why is this unit cheaper than Carrier or Lennox equivalents? +
ACiQ and Goodman use reciprocating compressors and single-stage cooling instead of variable-capacity scroll compressors. They skip premium insulation and quieter cabinet designs. The trade-off is solid baseline performance at contractor-friendly pricing, appealing to cost-conscious homeowners.
Does the 10-year warranty cover labor if the compressor fails? +
The warranty covers the compressor part only. Labor, refrigerant, diagnostics, and service calls are homeowner responsibility. Budget $300-600 for technician time if warranty service is needed.

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