Independent Review · Updated June 2026

Goodman 3 Ton 14 SEER 92% 100,000 BTU Furnace & AC System - R410A Upflow

Budget-friendly 3-ton system with solid 14 SEER efficiency and 92% furnace rating

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 3 Ton 14 SEER 92% 100,000 BTU Furnace & AC System - R410A Upflow
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ unit is ideal for budget-conscious homeowners and contractors replacing older systems in moderate climates where upflow installation works. At $89, you're getting respectable efficiency ratings without premium pricing, though single-stage cooling limits part-load performance.

Review

The Goodman 3-ton system (ACiQ SKU ACIQ-36-HPC-UPG) sits in that sweet spot where budget meets baseline performance. At $89 and backed by ACiQ, this upflow furnace and AC combo targets contractors and homeowners tired of premium pricing but unwilling to sacrifice certification standards. It delivers 36,000 BTU for both heating and cooling, making it suitable for mid-size homes in moderate climates where the heating and cooling loads are reasonably balanced.

The 92% AFUE rating and 14 SEER efficiency are legitimate strengths for the price point. The R410A refrigerant, multi-speed blower, and scroll compressor are all industry standard features that promise reliability. However, the single-stage condenser means the system cycles between full output and off, lacking the partial-load efficiency of two-stage units. Real-world example: a homeowner in Atlanta or Charlotte will see good performance, but someone in a heating-dominant market like Chicago might find the 36,000 BTU heating capacity limiting.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency meets federal minimum and qualifies for some utility rebates
  • 14 SEER cooling efficiency is competitive for entry-level systems and ENERGY STAR certified
  • R410A refrigerant is current standard, ensuring parts availability for 10+ years
  • Multi-speed blower motor improves comfort by modulating airflow based on demand
  • PVC flue compatibility simplifies venting in modern installations, reducing costs
  • 10-year warranty with online registration provides solid protection for the investment

Cons

  • Single-stage compressor and condenser mean the system runs at full capacity or off, reducing efficiency at partial loads
  • 74 dB noise level is slightly louder than premium units, noticeable in quiet spaces
  • 36,000 BTU heating output is undersized for the 5-ton cooling capacity, creating heating/cooling imbalance

Who Should Buy

Best For

Homeowners in moderate climates needing straightforward replacement of 10-15 year old systems, and budget-conscious contractors looking for solid baseline equipment. This works best in homes where cooling demand exceeds heating needs.

Consider Alternatives If

Anyone in harsh heating climates where 36,000 BTU falls short, or buyers prioritizing quiet operation and variable-stage efficiency for year-round comfort.

Goodman 3 Ton 14 SEER 92% 100,000 BTU Furnace & AC
$89
Buy at HVACDirect →

Installation

Installation is straightforward for experienced technicians. The unit requires 208/230V single-phase 60Hz power with a 22.4 to 30 amp breaker, standard residential electrical. PVC flue venting simplifies setup compared to metal ductwork. The 30-inch height, 21-inch width and depth fit most standard closet spaces. Upflow/downflow configuration offers flexibility, though this model ships optimized for upflow. Suction line insulation (3/4 inch) and line sizes (3/8 inch liquid, 7/8 inch suction) follow code requirements.

Warranty & Reliability

The 10-year parts warranty (with free online registration) is solid for this price tier and covers manufacturing defects on the furnace, coil, and compressor. It's not comprehensive coverage for wear items like blower motors, but registration is quick and painless. This duration gives buyers confidence for typical system lifespan and matches competitor offerings in the budget segment.

Specifications

SKUACIQ-36-HPC-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU36,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height30"
Width21"
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.
ReplacesGSZ140371
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size22.4 amps
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why is the heating BTU (36,000) lower than cooling (36,000 total system tonnage)? +
This is a 5-ton AC unit but the furnace is sized at 3 tons for heating. It reflects market reality: most homes in moderate climates need more cooling than heating. In heating-heavy climates, you may need to upsize the furnace separately or accept that winter performance lags. Check your home's actual heating load with a Manual J calculation before purchasing.
Can this unit be installed in downflow configuration? +
Yes, the specs list downflow capability, but this model ships optimized for upflow. Downflow installation requires a compatible ductwork layout and may need field reconfiguration. Discuss with your installer before ordering if your home requires downflow operation to avoid delays or additional costs.
How does 14 SEER compare to newer SEER2 ratings? +
SEER2 is a stricter testing standard introduced in 2023. A 14 SEER unit roughly equals 11-12 SEER2 when converted. If you're comparing to new units marketed with SEER2, ask for equivalent SEER ratings to make fair comparisons. This unit's 14 SEER is respectable but not premium tier.
Is this better than a Lennox or Carrier budget model? +
ACiQ is Goodman's efficiency-focused brand, so quality is comparable to mid-tier Goodman units. Budget Lennox and Carrier models offer similar SEER/AFUE ratings but may cost $150-300 more. You're trading brand prestige for price here, not performance.
What does online registration actually do for the warranty? +
Online registration unlocks the full 10-year parts warranty. Without it, you may get only 1-5 years. Registration is free and takes five minutes at Goodman's website. Do it immediately after installation to protect your investment.

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