Independent Review · Updated June 2026

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

96% AFUE furnace with 14 SEER cooling, efficient horizontal setup for tight spaces

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 - Horizontal
Current Price
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// Bottom Line
This ACiQ system excels for contractors installing horizontal units in basements, crawlspaces, or attics where vertical clearance is limited. The 96% AFUE heating efficiency and 14 SEER cooling make it a solid mid-range option for homeowners prioritizing energy savings without premium pricing.

Review

The ACiQ 4-ton horizontal gas furnace and air conditioning system occupies a practical middle ground in the residential HVAC market. This Goodman-branded unit delivers solid efficiency ratings and flexible installation options without the premium pricing of ultra-high-efficiency models. It's designed specifically for contractors working in space-constrained applications where traditional vertical configurations aren't viable, making it a go-to spec for basement retrofits, crawlspace installations, and tight attic applications.

Performance numbers tell a straightforward story. The furnace achieves 96% AFUE, meaning 96 cents of every heating dollar converts to usable heat, with a 120,000 BTU output. The cooling side delivers 48,000 BTU at 14 SEER efficiency using R454B refrigerant. The scroll compressor operates in single-stage mode, while the two-stage gas burner provides better part-load efficiency than single-stage alternatives. The multi-speed ECM blower motor maxes out at 2,000 CFM, adjusting automatically to match system demand.

Pros & Cons

Pros

  • 96% AFUE furnace rating burns less fuel and cuts heating costs meaningfully
  • 14 SEER cooling efficiency qualifies for many state rebates, offsetting equipment cost
  • Horizontal configuration fits tight spaces where traditional upflow units won't work
  • Multi-speed ECM blower motor adjusts fan speed to match heating and cooling demand
  • Two-stage burner reduces short-cycling and improves comfort during mild weather
  • Plastic PVC exhaust flue simplifies venting compared to metal ductwork

Cons

  • Not Energy Star certified, which disqualifies some utility rebate programs
  • Single-stage condenser compressor is less efficient than two-stage alternatives
  • 74 dB noise level is moderately loud for basement installations near living spaces
  • R454B refrigerant requires specialized handling and EPA-certified technicians

Who Should Buy

Best For

Contractors renovating homes with tight mechanical spaces, crawlspaces, or attics will appreciate the horizontal design flexibility. Budget-conscious homeowners in moderate climates wanting solid efficiency without premium pricing will find the 96% AFUE and 14 SEER balance cost and performance well.

Consider Alternatives If

Homeowners in extremely cold climates should consider modulating furnaces with higher staging, and those seeking top-tier efficiency should look at 16 SEER or higher systems with variable-speed compressors.

4 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
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Installation

Horizontal installation is straightforward for certified technicians familiar with A-coil configurations. The unit measures 24.5 inches tall, 26 inches wide, and 21.125 inches deep, fitting tight spaces effectively. Plastic PVC exhaust venting simplifies flue installation compared to metal alternatives. Electrical requirements are 208 to 230 volt single-phase 60 Hz, with breaker sizing between 26.4 and 45 amps. Pre-charged refrigerant lines come in 30-foot lengths with 3/8-inch suction and liquid connections.

Warranty & Reliability

ACiQ backs this system with a 10-year parts warranty when registered online. Registration is free and typically takes five minutes through the manufacturer's website. This warranty covers compressor, blower motor, and heat exchanger defects. Labor coverage varies by installer, so confirm service plan details before purchase. The 10-year term is competitive for mid-range equipment, though premium brands sometimes offer longer periods.

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
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.
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"
Width26"
Depth21.125"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
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
Tonnage5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Why is this unit horizontal instead of upflow? +
Horizontal configuration fits basements with low ceilings, crawlspaces under floors, and attics with roof constraints. Traditional upflow units require vertical space that many homes don't have. Horizontal placement keeps ductwork efficient while solving installation headaches in tight mechanical rooms common in older homes and additions.
Does R454B refrigerant affect installation costs? +
R454B requires EPA-certified technicians and specialized recovery equipment, so labor costs may run slightly higher than R410A systems. However, refrigerant costs are comparable. Ensure your installer is trained in low-GWP refrigerants. Long-term, this newer refrigerant aligns with EPA phase-down regulations, making it future-proof.
How does 96% AFUE compare to other furnaces? +
96% AFUE ranks as high-efficiency residential gas furnaces, second-tier performance. Modulating models reach 97-98%, but cost significantly more. For most climates, 96% AFUE provides excellent payback within 3-5 years through heating savings, making it smart economics versus baseline 80-90% units.
Is 14 SEER competitive in today's market? +
14 SEER is solid mid-range cooling efficiency. Current federal minimums require 14 SEER in most regions, so this meets standards. High-efficiency alternatives reach 16-18 SEER, but at substantially higher cost. For moderate climates with moderate cooling demand, 14 SEER delivers strong value without premium pricing.
What does the 10-year warranty actually cover? +
The warranty covers defects in the compressor, heat exchanger, and blower motor when registered online. It does not typically cover labor, maintenance, or damage from improper installation. Verify your installer's service agreement for labor coverage details, as manufacturer warranties only cover parts replacement.

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