Goodman 4 Ton 14 SEER 92% 120,000 BTU Furnace & AC System - R410A Horizontal Review 2026

// Bottom Line

This ACiQ horizontal furnace and AC combo works best for homeowners upgrading existing systems where space is tight and upflow configuration isn't practical. The 92% AFUE heating efficiency and 14 SEER cooling rating deliver solid year-round performance for moderate climates.

Review

The Goodman 4 Ton 14 SEER 92% furnace and AC system represents ACiQ's entry into the horizontal equipment market. This unit combines a gas furnace with an air conditioning coil in a compact configuration designed for tight spaces where vertical installation isn't practical. The system uses modern R454B refrigerant and carries a 10-year parts warranty with online registration, positioning it as a solid mid-tier option for homeowners upgrading aging equipment.

Performance metrics show a 92% AFUE rating on the heating side and 14 SEER efficiency for cooling, supported by a scroll compressor and multi-speed blower. The furnace delivers 47,000 BTU of heating output with a single-stage burner, while the AC section produces 46,000 cooling BTU. The 2000 CFM maximum airflow accommodates typical residential distribution, though contractors should note the 74 dBA noise level runs higher than quieter premium alternatives.

Pros & Cons

Pros

92% AFUE furnace efficiency reduces heating costs significantly compared to older 80% units
14 SEER rating with R454B refrigerant meets current EPA standards and qualifies for Energy Star
Multi-speed blower motor allows system to modulate for better comfort and efficiency
Compact horizontal dimensions (24.5"H x 26"W x 21.125"D) fit tight basement or attic spaces
10-year warranty with online registration covers parts and labor comprehensively

Cons

Single-stage burner and compressor limit modulation compared to two-stage alternatives
46,000 cooling BTU falls short of the advertised 4-ton rating, creating a spec mismatch
74 dBA noise level is louder than premium models, noticeable during operation
Requires 208/230V single-phase power, limiting installation flexibility on older electrical systems

Who Should Buy

Best For

Homeowners replacing failed systems in horizontal configurations, especially those needing cost-effective efficiency upgrades. This unit suits moderate climates where single-stage operation suffices and space constraints rule out upflow furnaces.

Consider Alternatives If

Anyone in cold climates needing maximum heating capacity should look at true 5-ton units with higher BTU output, or consider two-stage models for better modulation and quieter operation.

Goodman 4 Ton 14 SEER 92% 120,000 BTU Furnace & AC

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Installation

The horizontal configuration requires careful placement in attics or crawlspaces, with the flue exiting right-side using PVC pipe. Electrical installation demands 208/230V single-phase 60Hz service with breaker sizing between 26.4 and 40 amps. Refrigerant lines measure 3/8 inch on the liquid side and 1 1/8 inch suction line with 1/2 inch insulation. Most contractors familiar with split systems will find installation straightforward.

Warranty & Reliability

The 10-year parts warranty requires online registration to activate and covers manufacturing defects on the furnace heat exchanger and compressor. This generous term protects your investment but does not include labor costs, refrigerant, or damage from improper installation. Registration takes minutes online and is strongly recommended at startup.

Specifications

SKU	ACIQ-48-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	46,000
Heating BTU	47,000
Refrigerant	R454B
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	74
Weight (in lbs)	120.000000
Feature	Spec
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	2000
Configuration	Horizontal
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	24.5"
Width	26"
Depth	21.125"
Resources	CHPF Installation Manual CHPF 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.
Replaces	GSZ140491
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	40 amps
Min. Breaker Size	26.4 amps
Tonnage	5 Ton
Valve Type	Sweat
Liquid Line	3/8"
Suction Line	1 1/8"
Style	A-Coil
Suction Line Insulation Thickness	1/2"
Length	50 feet

Frequently Asked Questions

Why does the spec sheet say 4 tons but show different cooling BTU than expected? +

The system delivers 46,000 cooling BTU, which technically rates as approximately 3.8 tons (11,600 BTU per ton). The 4-ton designation appears conservative. The 47,000 heating BTU similarly undershoots a true 4-ton rating, so output is genuinely closer to 3.8-ton capacity across both heating and cooling.

Can I install this in an attic with limited headroom? +

Yes, that's the primary advantage of horizontal configuration. At 24.5 inches tall and 26 inches wide, it fits tightly in most attics. However, you need adequate clearance for the right-side PVC flue venting and access for future maintenance. Plan for at least 6 feet clearance around the unit.

How does 14 SEER compare to newer systems? +

14 SEER is solid mid-tier efficiency meeting current Energy Star standards. Newer models offer 16-18 SEER, which save more on cooling costs, but cost significantly more upfront. For moderate climates, 14 SEER delivers good efficiency without premium pricing.

Should I choose this over a traditional upflow furnace? +

Only if space absolutely requires horizontal installation. Upflow furnaces typically offer more capacity options and quieter operation. Horizontal units work best as replacements in existing spaces where upflow installation is impossible or impractical.

Does the 10-year warranty cover my labor if something fails? +

No, the 10-year warranty covers parts only after online registration. Labor costs are your responsibility. Some HVAC dealers offer separate service contracts that cover labor, so ask about that option at purchase.

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