Independent Review · Updated June 2026

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

High-efficiency 4-ton combo with 96% AFUE and 14 SEER for budget-conscious upgrades

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
4 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3136
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ-branded Goodman system excels for homeowners replacing older equipment on a tight budget who don't require ENERGY STAR certification. The 96% AFUE furnace and variable-speed ECM blower deliver solid efficiency gains without premium pricing, making it ideal for climate zones with moderate cooling demands.

Review

The ACiQ 4-ton downflow furnace and air conditioner combo lands in the practical middle ground of the residential HVAC market. Badged as Goodman equipment, this system targets replacement jobs and new construction where budget constraints matter but efficiency gains are still valued. At $3,136 installed cost, it undercuts premium brands by 20-30 percent while maintaining respectable performance metrics and a decade-long warranty. Contractors appreciate its straightforward specifications and broad fuel compatibility.

Performance numbers reveal a competent, if unspectacular, offering. The furnace delivers 96% AFUE heating efficiency, nearly matching high-end condensing models and cutting heating fuel consumption versus older 80-85% equipment. Cooling capacity reaches 48,000 BTU at 14 SEER, sufficient for moderate climates but trailing 16-18 SEER competitors. The variable-speed ECM blower motor with 2,000 CFM maximum airflow continuously adjusts to actual demand, reducing on-off cycling. Two-stage burner operation provides steady heating at partial load. R454B refrigerant keeps the system current with EPA standards.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills compared to 80-90% units, recovering upgrade costs over 5-7 years
  • Variable-speed ECM blower motor adapts to actual heating and cooling demand, improving comfort and reducing energy waste
  • 4-ton capacity with 120,000 BTU heating and 48,000 BTU cooling suits most single-family homes in IECC zones 4-6
  • Two-stage burner allows modulated operation, reducing short-cycling and improving temperature consistency
  • Dual-fuel capability handles both natural gas and propane, offering flexibility for rural or conversion scenarios
  • PVC plastic exhaust flue requirement simplifies venting compared to traditional metal ductwork

Cons

  • No ENERGY STAR designation means missing rebates and tax credits available for higher-tier equipment in some states
  • 14 SEER cooling efficiency is adequate but trails 16+ SEER competitors by 12-15% annual cooling energy
  • 74 dBA noise level edges toward upper range for residential equipment, noticeable in quiet neighborhoods
  • Single-stage condenser cannot modulate cooling capacity, leading to less precise temperature control in partial-load conditions

Who Should Buy

Best For

Contractors bundling affordable complete systems for cost-conscious homeowners and property managers managing multiple rentals. This unit works well for HVAC replacement jobs where the customer prioritizes upfront savings and moderate efficiency gains over premium features.

Consider Alternatives If

Buyers in mild climates who can justify higher-SEER units through rebates, or those seeking variable-capacity cooling should explore single-stage alternatives with lower noise output.

4 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$3136
Buy at HVACDirect →

Installation

Downflow configuration suits basements and attics with horizontal runs to floor vents. The 120-pound weight and 36-inch height fit standard mechanical closets. PVC plastic exhaust venting eliminates costly chimney modifications. Requires 208/230V single-phase 60 Hz service with 26.4 to 45 amp breaker sizing. Liquid and suction line diameters (3/8 inch and 7/8 inch) demand proper brazing and nitrogen purging. Installation time averages 6-8 hours for experienced crews.

Warranty & Reliability

Goodman backs this unit with a standard 10-year parts and labor warranty upon online registration. Coverage includes the compressor, blower motor, and heat exchanger, protecting against manufacturing defects. Registration is straightforward and typically completes within 30 days. No extended plans are offered. Homeowners should retain all receipts and maintain service records for claim eligibility.

Specifications

SKUACIQ-48-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU48,000
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 Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height36.25"
Width35.5"
Depth35.5"
ResourcesGoodman Installation Manual Goodman Specifications Goodman Brochure Goodman Warranty Information Goodman Service Instructions Goodman Kit Instructions Goodman Parts Manual 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.
Liquid Line3/8"
Suction Line7/8"
Tonnage4 Ton
StyleA-Coil
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size45 amps
Min. Breaker Size26.4 amps
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What does 96% AFUE mean for my heating costs? +
AFUE measures how much fuel converts to usable heat. 96% means only 4% escapes as exhaust waste. Compared to a 90% unit, this system saves approximately 6-8% annually on heating energy, translating to $150-300 savings per year depending on climate and usage patterns.
Can I install this system in a horizontal position? +
Yes. The spec lists downflow/horizontal configuration, making it suitable for attics or crawlspaces with horizontal ductwork runs. Ensure adequate clearance for the 35.5-inch width and depth, and verify proper condensate drainage in horizontal installation.
How does 14 SEER compare to newer air conditioners? +
14 SEER meets federal baseline efficiency but underperforms modern 16-18 SEER units by 12-15% cooling energy consumption annually. For hot climates, upgrading to higher SEER often recovers costs through utility savings and rebates within 4-6 years.
Should I choose this over a true high-efficiency 18 SEER system? +
This unit wins on upfront cost and ECM blower efficiency. An 18 SEER upgrade costs $1,200-2,000 more but delivers superior cooling savings in warm climates. For mild regions, the value proposition of this 14 SEER diminishes. Compare three competing quotes before deciding.
Is the 10-year warranty worth the registration hassle? +
Yes. Registration takes five minutes online and protects you against compressor failure costing $1,500-2,500. Keep receipts and service records accessible. The warranty becomes transferable in some regions, adding resale value to your home.

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