Independent Review · Updated June 2026

4 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency modulating furnace with R454B cooling and variable-speed blower

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
4 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This ACiQ horizontal unit delivers excellent heating efficiency at 97% AFUE with modulating burners that reduce energy waste through staged combustion. Best suited for contractors installing replacement systems in tight attic or crawlspace configurations where horizontal mounting is required and natural gas or propane is available.

Review

The ACiQ 4-ton horizontal system brings solid engineering to replacement HVAC jobs where mounting orientation matters. Rated at 97% AFUE heating and 14 SEER1 cooling, this unit bridges the gap between budget models and high-efficiency premium equipment. The modulating burner and variable-speed ECM blower represent practical upgrades that meaningfully reduce energy waste without excessive upfront cost. Goodman's manufacturing backbone and ACiQ's independent positioning make this an option worth evaluating for both contractors and homeowners seeking reliable performance.

Performance specs tell a clear story: 120,000 BTU heating output with 97% AFUE efficiency, paired with 48,000 BTU cooling capacity at 14 SEER1. The modulating burner stages combustion to match heating demand, cutting short-cycling and improving comfort. Variable airflow up to 2,000 CFM via the ECM motor adapts to actual load, reducing runtime on mild days. R454B refrigerant supports newer environmental standards. The scroll compressor handles single-stage cooling adequately in moderate climates, though part-load efficiency drops compared to variable-capacity alternatives.

Pros & Cons

Pros

  • 97% AFUE heating efficiency with modulating burner technology for lower fuel consumption and operating costs
  • Variable-speed ECM blower motor adjusts to actual heating/cooling demand, improving comfort and efficiency
  • R454B refrigerant meets current environmental standards and supports long-term system longevity
  • Plastic PVC exhaust flue reduces installation complexity and material costs compared to metal ducting
  • 10-year warranty with online registration provides solid protection on compressor and components

Cons

  • 14 SEER1 cooling efficiency is solid but not top-tier, lacking Energy Star certification
  • Single-stage condenser limits part-load efficiency during moderate cooling demand
  • 74 dBA noise level is higher than quieter variable-capacity systems available in this class

Who Should Buy

Best For

Contractors and homeowners needing a horizontal furnace/AC combo for attic or crawlspace installations where space is constrained. This unit excels for natural gas customers in moderate climates who prioritize heating efficiency and want modulating burner technology without premium pricing.

Consider Alternatives If

Buyers in very hot climates should consider higher SEER options, and those seeking whisper-quiet operation should evaluate variable-capacity units under 72 dBA.

4 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
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Installation

Horizontal configuration with right-side flue exit simplifies attic and crawlspace installations. PVC exhaust ducting reduces material cost and weight compared to metal systems. The unit requires 208/230V single-phase power and a 26.4 to 45 amp breaker, standard for residential service. Liquid and suction lines extend 30 feet maximum with 3/8 inch suction insulation thickness. Most installations complete in 4 to 6 hours for experienced technicians.

Warranty & Reliability

10-year full parts warranty applies with free online registration, covering compressor, blower, and heat exchanger. ACiQ honors this against manufacturing defects under normal operation. Warranty is transferable if you sell the home within the coverage period. Labor is not covered, so budget additional service costs beyond the product guarantee.

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
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
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.
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

What makes the 97% AFUE rating meaningful for my heating bills? +
97% AFUE means 97 cents of every dollar spent on fuel converts to usable heat, with only 3% lost through the flue. Compared to 80% AFUE older units, this furnace saves roughly 17% annually on heating costs. Exact savings depend on climate, usage patterns, and fuel prices in your area.
Can this system work with my existing ductwork in a horizontal attic setup? +
Yes, this unit fits standard horizontal positions with 2,000 CFM maximum airflow capacity. Verify your ductwork handles this CFM rating and that the flue vent terminates properly through the roof. A technician should evaluate duct sizing and seal quality before installation.
How does 14 SEER1 compare to other systems I'm considering? +
14 SEER1 is solid mid-range efficiency, offering noticeable savings over 13 SEER equipment. Premium systems reach 18-20 SEER1, costing 30-50% more. For moderate climates, 14 SEER1 delivers good value without oversizing equipment for rarely-used peak cooling.
Should I choose this ACiQ unit or stick with a standard Goodman model? +
ACiQ is Goodman's engineering-focused brand, offering identical components with specification transparency. This model includes modulating burner and ECM blower upgrades worth approximately 10-15% premium over basic Goodman offerings, justified if you value efficiency.
Is the 10-year warranty enough protection for a furnace? +
10-year coverage is standard and solid for residential equipment. Modern furnaces typically last 15-20 years, so you'll have some unwarrantied years. Extended plans are available if additional peace of mind matters to your decision.

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