Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

96% AFUE furnace with 14 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 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman/ACiQ combo system works best for contractors and homeowners upgrading tight attic or crawlspace installations where horizontal configuration is mandatory. The 96% AFUE heating efficiency and 14 SEER cooling deliver real operating cost savings, making it competitive for moderate climates.

Review

The ACiQ-branded Goodman combination system represents a reliable middle ground in the HVAC market. This horizontal configuration combines a 120,000 BTU furnace with a 36,000 BTU cooling coil, delivering 3 tons of cooling capacity in a space-conscious design. It's built for contractors and homeowners dealing with real installation constraints, not aspirational specs. The 10-year warranty with registration signals decent manufacturer confidence.

The heating side impresses at 96% AFUE with two-stage burner control, meaning you recover most fuel energy as heat. Cooling delivers 14 SEER performance using R454B refrigerant in a single-stage scroll compressor configuration. The multi-speed ECM blower motor automatically adjusts from 0 to 2000 CFM based on demand, optimizing comfort while reducing runtime waste. These aren't cutting-edge numbers, but they consistently outperform standard 13 SEER and 90% AFUE equipment still common in older homes.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills, particularly valuable in colder climates
  • 14 SEER rating provides solid cooling efficiency without premium pricing
  • Multi-speed ECM blower motor adjusts automatically for better comfort and efficiency
  • Compact horizontal design fits spaces where traditional upflow units won't work
  • Two-stage burner provides better temperature control and part-load efficiency
  • PVC flue compatibility reduces venting complexity and cost in new installations

Cons

  • Not Energy Star certified, missing recognition for efficiency despite strong numbers
  • 73 dB output is moderately loud for an air conditioner, noticeable from inside
  • R454B refrigerant is newer and less familiar to some technicians in older markets

Who Should Buy

Best For

Homeowners and contractors replacing systems in attic or horizontal crawlspace applications will appreciate the compact 24.5 by 26 inch footprint. Budget-conscious buyers comfortable with solid mid-tier efficiency rather than premium performance will find good value here.

Consider Alternatives If

Skip this unit if you need maximum cooling efficiency above 16 SEER or require Energy Star certification for rebate eligibility.

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$0
Buy at HVACDirect →

Installation

The horizontal design requires proper support structures and careful ductwork connection, but eliminates vertical stacking issues. PVC flue compatibility keeps venting simple and cost-effective. You'll need 208 or 230v single-phase power with breaker capacity between 18.7 and 30 amps, standard in most homes. Refrigerant lines use 3/8 inch liquid and 3/4 inch suction connections with matching insulation requirements.

Warranty & Reliability

Goodman's 10-year parts warranty activates only with online registration, a common industry practice. This covers manufacturing defects but excludes wear items and damage from improper installation. Registration takes minutes and proves worthwhile for protection. Labor remains homeowner responsibility unless purchased separately through your contractor.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical208 / 230v 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
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"
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.
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 Amps
Min. Breaker Size18.7 Amps
Tonnage3.5 Ton
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Why is this unit branded ACiQ instead of Goodman? +
ACiQ is Goodman's efficiency-focused product line sold through select distributors and online retailers. It carries identical engineering and quality standards as Goodman residential units, but ACiQ handles direct-to-consumer sales without traditional HVAC dealer markups, typically reducing installed cost by 15 to 25 percent.
Can I install this myself if I have electrical experience? +
No. EPA certification requires licensed technicians to handle refrigerant charging and system commissioning. A qualified contractor must perform evacuation, pressure testing, and proper R454B refrigerant charge to specifications. DIY electrical work on the furnace is possible but risky without HVAC training.
How does 14 SEER compare to newer high-efficiency units? +
14 SEER meets modern federal minimum standards and costs significantly less than 16+ SEER models. In moderate climates, the difference amounts to 200 to 400 dollars annually compared to 18 SEER units. In hot climates, premium efficiency pays back faster through higher cooling demands year-round.
What about replacement if the compressor fails after year five? +
Compressor failures are covered under the 10-year warranty at no cost, a genuinely valuable protection. However, you'll cover service call fees and labor beyond parts. Extended service agreements through your contractor can cover these costs if failure occurs later.
Does this system qualify for tax credits or rebates? +
Possibly. The 96% AFUE furnace may qualify for certain utility rebates in gas-heated regions, but lack of Energy Star certification disqualifies federal tax credits. Check your local utility company and state program specifics before purchase to confirm eligibility and savings potential.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.