Independent Review · Updated June 2026

Goodman 4 Ton 14 SEER 96% 120,000 BTU Furnace & AC System - R410A Horizontal

96% efficient gas furnace paired with 14 SEER cooling in one compact horizontal unit

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 4 Ton 14 SEER 96% 120,000 BTU Furnace & AC System - R410A Horizontal
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// Bottom Line
This Goodman 4-ton combo system excels in tight spaces where horizontal installation is required and heating efficiency matters. It's ideal for retrofit projects, attics, and crawlspaces where a traditional upflow unit won't fit.

Review

The Goodman ACiQ horizontal furnace and air conditioning system targets contractors dealing with space-limited installations. This 4-ton combo unit combines a 96% AFUE gas furnace with 14 SEER R454B cooling in a single package, making it practical for retrofits where traditional upright cabinets won't fit. The horizontal configuration and compact 24.5-inch height make it suitable for attics, crawlspaces, and tight mechanical rooms across residential and light commercial applications.

Performance specs reveal capable equipment with real limitations. The furnace delivers 47,000 BTU of heating output at 96% efficiency, while the air conditioning side produces 46,000 BTU of cooling capacity at 14 SEER. A multi-speed blower motor tops out at 2,000 CFM, providing responsive temperature control. The single-stage compressor and burner configuration mean continuous on-off cycles rather than modulated operation, affecting overall seasonal efficiency despite respectable nameplate ratings.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs compared to older systems
  • 14 SEER cooling efficiency meets Energy Star requirements with R454B refrigerant
  • Compact horizontal design fits spaces where vertical units cannot, measuring 24.5 inches tall
  • Multi-speed blower motor adapts airflow to different loads, improving comfort and efficiency
  • PVC exhaust capability simplifies venting in tight installations without metal flue requirements

Cons

  • 47,000 BTU heating output is below the product title claim of 120,000 BTU, indicating potential marketing mismatch
  • Single-stage burner and compressor lack modulation capacity to reduce cycling and energy waste
  • 74 dB noise level is moderately loud for residential attic or basement installation locations

Who Should Buy

Best For

Contractors and homeowners retrofitting older systems in attics, crawlspaces, or other confined horizontal layouts where space constraints eliminate standard upflow options. This unit works well for homes requiring both reliable heating and respectable cooling efficiency without extensive ductwork modifications.

Consider Alternatives If

Buyers seeking a true 120,000 BTU system or those prioritizing variable-capacity equipment should evaluate higher-tonnage or modulating models from other manufacturers.

Goodman 4 Ton 14 SEER 96% 120,000 BTU Furnace & AC
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Installation

This unit requires 208 or 230-volt single-phase power with breaker sizing between 26.4 and 40 amps. The plastic PVC exhaust flue simplifies venting in confined spaces. Horizontal orientation with right-side flue placement demands careful ductwork planning. Refrigerant line requirements include 3/8-inch liquid and 1 1/8-inch suction lines with 1/2-inch insulation, standard for most contractor installations. Professional setup ensures proper airflow and refrigerant charge.

Warranty & Reliability

The 10-year compressor and parts warranty requires online registration to activate, covering most component failures. The included evaporator coil carries separate protection under Goodman's coil warranty terms. This extended coverage is solid for residential applications, though online registration adds a small administrative step. Coverage excludes wear items and installation-related damage.

Specifications

SKUACIQ-48-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU46,000
Heating BTU47,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Burner StagesSingle
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.
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.
ReplacesGSZ140491
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size40 amps
Min. Breaker Size26.4 amps
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

Does this unit actually provide 120,000 BTU of heating as advertised? +
No. The furnace specification sheet clearly lists 47,000 BTU heating output at 96% AFUE. The product title appears misleading. Buyers should verify heating capacity matches their home's requirements through proper load calculations before purchasing.
Can I install this in my attic with standard ductwork? +
Yes, the horizontal configuration suits attic installation. The 24.5-inch height and right-side PVC flue design simplify venting. However, proper return air ducting is critical. Work with a licensed contractor to ensure adequate airflow distribution to all zones.
How does 14 SEER compare to modern air conditioning standards? +
14 SEER meets current Energy Star requirements and represents mid-range residential efficiency. Newer units reach 16-18+ SEER with variable-capacity compressors. This single-stage unit suits moderate climates but won't deliver seasonal savings in extreme heat regions.
What refrigerant does this system use, and does it matter? +
The system uses R454B, a low-global-warming-potential refrigerant compliant with EPA regulations. Technicians must be certified to service it. R454B performs similarly to R410A in cooling capacity, so system performance remains consistent.
Does the 10-year warranty cover everything? +
The warranty covers parts and compressor failures after online registration. It excludes wear items, installation damage, and improper maintenance. Review the full warranty document before purchasing to understand specific exclusions.

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