Goodman 4 Ton 14 SEER 96% 120,000 BTU Furnace & AC System - R410A Horizontal Review 2026

// Bottom Line

This ACiQ unit excels for contractors installing split systems in tight spaces where horizontal orientation is mandatory, particularly in attics or crawlspaces. The 96% AFUE heating efficiency and 14 SEER cooling deliver solid year-round performance at a competitive price point.

Review

The Goodman 4-ton unit under ACiQ branding occupies a practical middle ground in the residential HVAC market. This split system combines a horizontal gas furnace with an air conditioning coil in a footprint designed for retrofit installations where space is precious. At the quoted price point with rebate availability, it competes directly against carrier and Lennox equivalents while targeting contractors who prioritize installation flexibility over cutting-edge features.

Performance specifications show a 96% AFUE furnace delivering 47,000 BTU heating and an air conditioning side rated at 14 SEER with 46,000 BTU cooling capacity. The scroll compressor operates in single-stage mode, meaning it runs at full power or off with no intermediate steps. R454B refrigerant, a newer A2L class fluid, reduces environmental impact compared to R410A. Multi-speed blower operation helps balance comfort and noise, though the 74 dBA rating remains audible in moderate airflow scenarios.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs by approximately 4% compared to 92% units
14 SEER rating qualifies as Energy Star certified, eligible for utility rebates in most regions
Horizontal configuration with compact 24.5-inch height fits tight attic and crawlspace installations
PVC plastic flue compatibility simplifies venting in older homes without existing metal chimneys
Multi-speed blower motor allows quieter operation at 74 dBA during lower capacity stages

Cons

Single-stage burner and condenser lack modulation, running at full capacity regardless of load efficiency
47,000 BTU heating output is undersized for larger homes or cold climates requiring stronger baseload
R454B refrigerant is newer and less common than R410A, potentially complicating future service calls
No variable-speed compressor means higher utility costs during mild weather compared to inverter models

Who Should Buy

Best For

Homeowners and contractors retrofitting horizontal HVAC systems in space-constrained attics or crawlspaces benefit most from this unit. It's ideal for mild-to-moderate climates where 47,000 BTU heating meets seasonal demand without oversizing.

Consider Alternatives If

Skip this model if you need high-capacity heating for very cold climates, require ultra-quiet operation, or live where R454B service availability is limited.

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

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Installation

Horizontal installation requires proper support because the unit weighs 120 pounds and measures 24.5 inches tall by 26 inches wide. PVC plastic flue venting eliminates the need for traditional metal chimney work, simplifying attic and crawlspace placement. Standard sweat connections with 3/8-inch and 7/8-inch valve sizes accommodate standard copper lineset sizes. Electrical demand ranges between 26.4 to 40 amps at 208/230 volts single phase, requiring existing circuit capacity verification.

Warranty & Reliability

A 10-year parts warranty activates upon online registration, covering furnace and air conditioning components. This duration matches mid-tier manufacturer standards but requires proof of registration within a defined window. Evaporator coil coverage is included separately under Goodman's coil warranty terms, protecting against refrigerant-side failures common in humid climates.

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	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
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 furnace spec show 47,000 BTU heating when the product title says 120,000 BTU? +

The 120,000 BTU refers to a different system configuration or capacity rating. This specific unit delivers 47,000 BTU heating output with 46,000 BTU cooling capacity. Always verify the actual BTU ratings for your home's square footage and climate zone before purchase.

Can I install this horizontally in my attic without special modifications? +

Yes, the horizontal A-coil design mounts flat in attics and crawlspaces. Ensure your framing supports the 120-pound weight, verify adequate return air pathway clearance, and confirm the 24.5-inch height fits your space. PVC venting simplifies roof penetration for exhaust.

How does 14 SEER compare to newer units, and what does it mean for my electric bill? +

14 SEER is solid mid-tier efficiency, typically 15 to 20 percent more efficient than 10-12 SEER baseline units. Expect approximately 10 to 15 percent annual cooling cost savings versus older equipment. Newer 16-18 SEER inverter models save additional 10 to 15 percent but cost substantially more upfront.

Is R454B refrigerant a problem for future repairs and maintenance? +

R454B is EPA-approved and increasingly common, but availability varies by region. Ensure your local HVAC technicians stock this refrigerant or have supply agreements before committing. Technician familiarity with A2L handling procedures is required, which reputable shops already maintain.

What does the 10-year warranty actually cover if something fails? +

Parts replacement for furnace heat exchanger, blower, compressor, and condenser coil are covered upon registration. Labor costs are not included. Coverage excludes damage from improper installation, lack of maintenance, or refrigerant contamination, so installation quality matters significantly.

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