4 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This ACiQ combo system works best for homeowners upgrading from older split systems who want heating and cooling in one footprint, especially in moderate climates. The 97% AFUE furnace paired with 13 SEER cooling makes it cost-effective over time, though upfront pricing requires careful comparison.

Review

The ACiQ ACIQ-48-EHPD-UPG is a combined gas furnace and air conditioner system designed for upflow installations in residential homes. It merges a 120,000 BTU furnace with a 48,000 BTU (4-ton equivalent) cooling coil into one A-coil chassis, simplifying installation versus separate components. Energy Star certification positions it as mainstream rather than premium, targeting contractors seeking balanced performance without premium pricing.

The 97% AFUE furnace rating is genuinely impressive, meaning it wastes only 3% of fuel energy compared to 15-20% on older units. Cooling performance sits at 13 SEER1, which handles moderate climates well but trails high-efficiency units by roughly 10%. The modulating burner fires at variable capacity rather than simple on-off cycling, and the variable-speed ECM blower reaches 2,000 CFM while maintaining 76 dB noise levels. Electrical draw maxes at 45 amps, 120V single-phase, typical for residential circuits.

Pros & Cons

Pros

97% AFUE means nearly all fuel converts to heat, saving 15-20% annually versus 80% AFUE units
Modulating burner adjusts heating output in real-time rather than on/off cycling, reducing temperature swings
Variable-speed ECM blower reaches 2,000 CFM maximum but runs quietly at 76 dB in normal operation
5-ton cooling capacity with R454B refrigerant meets current EPA standards without retrofit risk
Energy Star qualified, qualifying for utility rebates in many regions
10-year warranty with online registration covers parts comprehensively

Cons

13 SEER is solid but not top-tier, SEER2 13 falls behind 15+ SEER units by roughly 10% efficiency
Single-stage reciprocating compressor less efficient at part-load than variable-capacity alternatives
76 dB noise level is audible during operation, louder than some premium competitors
Requires PVC/plastic exhaust flue and specific line sizes, limiting retrofit flexibility on older homes

Who Should Buy

Best For

Contractors installing complete systems in new construction or major renovations benefit from the unified design and upflow configuration. Homeowners in mixed climates who value quick payback periods appreciate the efficiency-to-cost ratio and rebate eligibility.

Consider Alternatives If

Skip this if you need maximum cooling efficiency in hot climates, prefer ultra-quiet operation, or want variable-capacity compressors for zone control.

4 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Fur

Buy at HVACDirect →

Installation

Installation requires 3/8-inch liquid lines and 1/8-inch suction lines with 1/2-inch insulation already factory-applied for 50 feet. PVC plastic exhaust flue is mandatory, not negotiable. The 30-inch height, 24.5-inch width, and 21-inch depth fit standard utility closets or basements. Right-side flue location works for upflow; confirm clearances before ordering. Proper refrigerant recovery and electrical breaker sizing (26.3-45 amps) demand licensed installation.

Warranty & Reliability

Goodman provides 10 years of parts coverage with online registration, a solid baseline in the category. This covers compressor, blower motor, heat exchanger, and controls. Labor is not included, so budget service calls separately. Registration is free but mandatory within a set period, so don't skip it after installation.

Specifications

SKU	ACIQ-48-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	48,000
Heating BTU	120,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	76
Weight (in lbs)	120.000000
Feature	Spec
Replaces	GSX130483, GSX130484, GSX130485
Energy Star	Yes
SEER1 (Efficiency)	13
Condenser Stages	Single Stage
Compressor Type	Reciprocating
Liquid Line	3/8"
Suction Line	1 1/8"
Liquid Valve Size	3/8"
Max Breaker Size	45 amps
Min. Breaker Size	26.3 amps
Tonnage	5 Ton
Valve Type	Sweat
Height	30"
Width	24.5"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Number	7424268
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Style	A-Coil
Suction Line Insulation Thickness	1/2"
Length	50 feet

Frequently Asked Questions

How does 97% AFUE translate to actual heating costs versus my old furnace? +

If your current furnace is 80% AFUE, a 97% AFUE unit cuts heating energy use by roughly 17%. On a $1,500 annual heating bill, expect $250-300 in savings annually. Payback period is typically 5-7 years depending on utility rates and system size. Register online to activate the full warranty.

Can I install this in my basement if it's partially finished, or does it need dedicated space? +

Upflow units work in basements, but you need clearance for the PVC flue exit and sufficient return air space. The 30-inch height fits most standard locations. Confirm flue termination location complies with local codes, typically requiring exterior wall or roof penetration at least 12 inches above grade.

Is 13 SEER1 efficient enough for Texas summers, or should I upgrade to 16+ SEER? +

13 SEER1 handles moderate use adequately but runs continuously in extreme heat, spiking electricity bills. Hot climates like Texas benefit from 16+ SEER units with variable compressors, though initial cost rises $1,500-2,500. This unit suits mild climates better. Compare SEER2 ratings directly for fair comparisons.

What makes the modulating burner better than a traditional on-off system? +

Modulating burners vary flame intensity matching heating demand, eliminating the temperature overshoot of on-off cycling. You get steadier comfort and fewer heating cycles, extending component life. This is a key reason the 97% AFUE rating is achievable and realistic.

Does the 10-year warranty cover labor, and what voids it? +

Parts only. Labor requires a separate service plan. Warranty voids on improper refrigerant charge, electrical abuse, or non-licensed installation. Online registration within 30 days of startup is mandatory to activate coverage fully.

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