4 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This system works best for homeowners upgrading from older equipment who want measurable energy savings and quiet operation. The 97% AFUE furnace and 14 SEER air conditioner pair well in moderate climates where both heating and cooling are equally important.

Review

ACiQ's Goodman-branded 4-ton system combines a gas furnace and air conditioner in one package, addressing a common contractor need for matched-unit simplicity. This downflow configuration positions the 34.5-inch height and A-coil design to fit basements, closets, and attic spaces typical in residential retrofits. The system carries AHRI certification number 7424272, confirming factory-tested performance. Priced at wholesale rates without markup, it appeals to cost-conscious installers and homeowners seeking reliable, efficient equipment.

Performance metrics are genuinely strong. The furnace delivers 100,000 BTU heating output at 97% AFUE, among the highest burn efficiency available in non-condensing equipment. Cooling capacity reaches 48,000 BTU at 14 SEER1, producing Energy Star certification. The variable-speed ECM blower modulates between 0 and 2,000 CFM, cutting idle losses and noise at 74 dB. Modulating burners in the furnace ramp output from 40 to 100 percent, reducing temperature swings and improving comfort versus single-stage operation.

Pros & Cons

Pros

97% AFUE rating means minimal heating fuel waste, typically saving 15-25% annually versus 80s-era furnaces
Variable-speed ECM blower adjusts automatically, reducing runtime noise to 74 dB and cutting electricity use
Modulating burner stages match heat output to demand rather than cycling on and off constantly
14 SEER cooling efficiency qualifies for many state and utility rebates, offsetting upfront cost
10-year parts warranty with online registration provides solid protection for a gas furnace system
R454B refrigerant is EPA-approved and available nationwide, not a phased-out gas

Cons

14 SEER is solid but not top-tier; 16+ SEER units cost more but recoup faster in hot climates
Single-stage compressor lacks the fine-tuning of two-stage units, potentially less efficient on partial-load days
Downflow configuration limits placement options, requiring basement or attic space above occupied rooms
5-ton cooling capacity may oversized for homes under 1,500 square feet, causing short-cycle inefficiency

Who Should Buy

Best For

Contractors and homeowners replacing 15+ year old furnace-AC combinations in single-story homes or split-level layouts where downflow installation fits. This system delivers strong efficiency gains and rebate eligibility without the premium price of variable-capacity compressors.

Consider Alternatives If

Anyone needing upflow or horizontal-only configuration should look elsewhere, as this unit is specifically downflow design.

4 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Fur

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Installation

Downflow installation requires vertical mounting with return air entering the top and supply exiting the bottom. Suction and liquid lines measure 7/8 inch and 3/8 inch respectively, with 30 feet of pre-insulated suction line included. PVC or plastic exhaust flue is mandatory, simplifying venting versus metal. Electrically, the unit needs 115V single-phase 60 Hz service and a 26.4 to 45 amp breaker, compatible with standard residential panels. Technician time typically runs 4-6 hours for experienced crews.

Warranty & Reliability

The 10-year parts warranty requires online registration and covers compressor, motor, and heat exchanger defects. It excludes wear items like capacitors and contactors unless failed prematurely. This protection is standard for Goodman equipment and reasonable for the price point. Labor costs and refrigerant are homeowner responsibility. Extended warranties are available through most retailers for incremental cost.

Specifications

SKU	ACIQ-48-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	48,000
Heating BTU	100,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	74
Weight (in lbs)	120.000000
Feature	Spec
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	45 amps
Min. Breaker Size	26.4 amps
Tonnage	5 Ton
Height	34.5"
Width	21"
Depth	28.75"
Resources	Goodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
Configuration	Downflow/Horizontal
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
AHRI Certificate Number	7424272
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/8"
Length	30 feet

Frequently Asked Questions

How much will my heating bill drop switching from an 80% AFUE furnace to this 97% unit? +

A 17-point AFUE jump typically cuts furnace gas consumption by 18-22% annually. On a 1,500 square foot home using 60 million BTU annually, expect 100-140 dollars monthly savings in northern climates. Savings scale with local gas prices and climate severity. Rebates often offset 500-1,500 dollars of the purchase price.

Can this downflow system work in my horizontal attic installation? +

Yes, partially. Downflow units can operate horizontally, but airflow direction reverses, making supply air exit upward instead of down. Ductwork must be redesigned to route horizontal discharge correctly. Consult your installer before assuming compatibility, as some attic layouts require return-to-bottom connection that downflow units lack.

Is 14 SEER cooling strong enough, or should I upgrade to 16+ SEER? +

14 SEER is efficient for mixed climates and moderate cooling loads, typically cooling homes under 2,000 square feet effectively. 16+ SEER units run 1,500-2,500 dollars more but only save 10-15 dollars monthly in cooling-season electricity. Payback spans 10-20 years, so upgrade only if utility rates are high or you live in the South.

How does this single-stage compressor compare to a two-stage unit? +

Single-stage compressors run at full capacity or off, delivering less precise modulation. Two-stage compressors ramp to 60-70 percent on mild days, improving part-load efficiency by 8-12 percent. For areas with moderate temperature swings, two-stage justifies extra 800-1,200 dollars. In harsh climates, the difference narrows.

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

Parts only, after online registration. Compressor, motor, and heat exchanger defects are covered for 10 years. Labor and refrigerant are excluded. Wear items like contactors and capacitors typically fail outside warranty unless defective. Extended warranties add 5-10 year labor coverage for 300-500 dollars additional.

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