Independent Review · Updated June 2026

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

Budget-friendly 96% AFUE gas furnace with modern R454B cooling efficiency

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 - Upflow
Current Price
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// Bottom Line
This ACiQ unit is ideal for cost-conscious homeowners and contractors who prioritize heating efficiency without premium pricing. The 96% AFUE rating and PVC-compatible exhaust make it particularly attractive for retrofit projects where ductwork modifications are minimal.

Review

The ACiQ 4-ton combination system sits in the practical middle ground between bare-minimum equipment and premium offerings. This upflow unit pairs a 120,000 BTU furnace with 48,000 BTU cooling capacity, making it suitable for modest to average-sized homes. At this price point, it delivers respectable specifications without luxury features, appealing to contractors managing tight budgets and homeowners prioritizing function over cutting-edge efficiency.

Heating performance centers on the 96% AFUE rating, a meaningful 16-percentage-point improvement over standard 80% units that translates to real utility savings. The two-stage burner prevents energy waste during partial-load operation. Cooling delivers 14 SEER1 efficiency through a scroll compressor and single-stage condenser. The multi-speed ECM blower accommodates 2000 CFM maximum airflow while allowing variable-speed operation to reduce runtime noise during lighter load conditions.

Pros & Cons

Pros

  • 96% AFUE efficiency saves approximately 10-15% annually on heating costs compared to 80% AFUE units
  • Two-stage burner technology reduces short cycling and improves comfort during mild weather operation
  • Multi-speed ECM blower motor delivers up to 2000 CFM with variable speed capability
  • PVC/plastic flue compatibility simplifies venting requirements and reduces installation costs
  • R454B refrigerant uses modern lower-GWP chemistry appropriate for new systems
  • 10-year warranty with online registration provides solid coverage at this price point

Cons

  • 14 SEER1 cooling efficiency is adequate but trails competitors offering 16-18 SEER systems
  • Single-stage condenser limits cooling modulation, resulting in higher operating noise at 74 dBA
  • Upflow-only configuration limits application flexibility for downflow or horizontal installations
  • No Energy Star certification indicates marginal efficiency compared to qualified alternatives

Who Should Buy

Best For

Homeowners replacing failed furnaces in established homes with upflow ducting and contractors seeking budget-appropriate equipment for price-sensitive customers. This system works particularly well in moderate climates where heating demands exceed cooling needs.

Consider Alternatives If

Those prioritizing maximum cooling efficiency, seeking quiet operation below 70 dBA, or needing multi-directional airflow configuration options should evaluate higher-tier systems.

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

Installation complexity remains low thanks to PVC flue compatibility, which eliminates expensive metal ductwork and specialized clearances. The unit accepts 208/230V single-phase power with breaker requirements between 26.4 and 45 amps, accommodating most residential electrical panels without upgrades. Standard refrigerant lines use 3/8-inch liquid and 7/8-inch suction sizes with pre-insulated 3/8-inch thickness suitable for 30-foot line sets.

Warranty & Reliability

The 10-year parts warranty activates through online registration, providing solid protection against manufacturing defects. This coverage applies to compressor, coil, and electrical components. Activation requires minimal effort, though homeowners must complete registration within the specified timeframe to secure full coverage.

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
ConfigurationUpflow / Downflow
Flue LocationRight
Energy StarNo
Burner StagesTwo
Fuel TypeGas
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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

How does 96% AFUE compare to standard furnaces in actual utility bills? +
A 96% AFUE unit converts 96 cents of every fuel dollar into heat compared to 80 cents for standard furnaces. Over a 10-year lifespan in cold climates, this efficiency advantage typically saves $1,500-2,500 on heating costs, offsetting the initial premium within 5-7 years.
Can this upflow unit be installed in a downflow position? +
No. This model is specifically configured for upflow installation. Goodman offers separate downflow-rated units if your home requires basement-to-upper-floor air distribution. Installing upflow equipment in downflow applications voids the warranty and damages performance.
Why does 14 SEER1 matter compared to 16+ SEER systems? +
SEER1 measures cooling efficiency. The 14-point rating provides solid performance for moderate cooling needs but costs 15-20% less than 16+ SEER units. In humid climates with extended cooling seasons, the higher-SEER investment becomes more cost-effective.
Is ACiQ a reliable brand compared to Goodman, Lennox, or Carrier? +
ACiQ manufactures for major distributors and offers quality equipment at budget pricing. While less recognized than legacy brands, it maintains comparable reliability for 10-12 year lifespans. Service networks are smaller, potentially affecting repair availability in rural areas.
Does the warranty cover refrigerant and labor costs? +
The 10-year warranty covers parts only, not refrigerant charges or technician labor. Budget $200-400 for service calls. Some retailers offer extended coverage plans that include labor for an additional premium.

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