Independent Review · Updated June 2026

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

96% AFUE furnace paired with 14 SEER cooling at an accessible price point

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 Goodman combo system delivers solid heating efficiency with modern cooling capability for homeowners upgrading from older equipment. It's ideal for contractors needing dependable performance without premium pricing, particularly in moderate climates where 14 SEER meets regional efficiency standards.

Review

The ACiQ 4-ton downflow system combines a Goodman gas furnace and air conditioner into one competent package positioned between builder-grade and premium equipment. At $3,136, it occupies a practical middle ground for contractors and homeowners seeking straightforward efficiency gains without luxury pricing. The downflow A-coil configuration suits existing installations where ducts run below the unit, common in basement and crawl space setups across North America.

Performance metrics tell a solid story. The furnace achieves 96% AFUE, meaning 96 cents of every dollar spent on fuel becomes heat, versus roughly 78-90% for pre-2006 units. The air conditioner delivers 48,000 BTU cooling capacity with 14 SEER efficiency, factoring in the variable-speed ECM blower that adjusts fan speed based on demand. This two-stage burner design means your heating system won't blast full power constantly, preserving comfort and reducing cycling wear.

Pros & Cons

Pros

  • 96% AFUE heating efficiency recovers nearly all fuel energy, reducing heating costs versus 80-90% units
  • 14 SEER cooling beats baseline 13 SEER requirements and qualifies for some utility rebates
  • Variable speed ECM blower motor maximizes comfort and reduces runtime electricity consumption
  • Two-stage burner enables soft starts and better part-load efficiency during shoulder seasons
  • 120,000 BTU output handles most 3,000 to 4,000 square foot homes, sized appropriately for 4-ton cooling

Cons

  • 74 dB noise level runs louder than higher-end single-stage models, noticeable during operation
  • Not Energy Star certified, missing potential rebate eligibility in some utility programs
  • R454B refrigerant requires compatible evacuation equipment, adding service costs for HVAC technicians unfamiliar with newer blends

Who Should Buy

Best For

Homeowners replacing 15+ year old furnace-AC combos and contractors building value systems for budget-conscious customers. This unit works especially well in mixed climates where you need reliable heating and cooling without paying for premium efficiency tiers.

Consider Alternatives If

Buyers in California or other strict ENERGY STAR markets should verify rebate eligibility first, and those prioritizing ultra-quiet operation should audition units rated below 70 dB.

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

Installation

The downflow configuration requires vertical mounting with ducts positioned below, limiting placement options. Standard 208/230V single-phase electrical service supports the system, needing a 26.4 to 45 amp breaker depending on final setup. Lineset runs up to 30 feet, and the plastic PVC exhaust flue is less costly than metallic alternatives. Most installations take 6-10 hours for experienced crews.

Warranty & Reliability

Goodman backs this system with 10 years parts coverage when you register online within 60 days of purchase. Registration is essential, as claiming warranty without proof of registration defaults to 5 years. Labor coverage varies by dealer, so confirm those details before installation. This warranty period matches mid-tier competitors but lags high-end brands offering 15-year protection.

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
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
Tonnage4 Ton
StyleA-Coil
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.
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
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

Does this unit qualify for federal tax credits or energy rebates? +
Not automatically. The unit lacks ENERGY STAR certification, disqualifying it from many utility rebates. However, some regional programs reward 96% AFUE furnaces or 14 SEER cooling independently. Contact your local utility company to verify before purchasing, as rebate eligibility varies by location and program.
Will this fit my downflow installation, and what electrical work is needed? +
Yes, the downflow A-coil design suits basement and crawl space setups. Dimensions are 36.25 inches tall by 35.5 inches wide and deep. You need 208/230V single-phase service with a 26.4 to 45 amp breaker. Have a licensed electrician confirm your panel capacity before scheduling installation.
How does 14 SEER compare to newer SEER2 ratings and competitor units? +
SEER1 ratings like this 14 SEER are roughly 20-25% higher numerically than new SEER2 standards, so 14 SEER approximates 11 SEER2. Premium units hit 16-18 SEER1 or 13-14 SEER2. This unit sits squarely mainstream, good for moderate climates but not high-efficiency leaders.
How does Goodman's reliability compare to brands like Carrier or Lennox? +
Goodman owns solid contractor reputation for field durability and parts availability, though some homeowners perceive it as budget-friendly rather than luxury. Carrier and Lennox charge 30-50% premiums largely for brand cachet. Real-world failure rates converge around 5-8 percent across quality brands over 15 years.
What does the 10-year warranty actually cover, and are there exclusions? +
Goodman covers manufacturing defects in compressor, heat exchanger, and coil. Labor is typically dealer-dependent. Exclusions include normal wear, improper installation, and refrigerant charge verification. Registration is mandatory within 60 days, dropping coverage to 5 years if missed.

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