Independent Review · Updated June 2026

Goodman 5 Ton 14 SEER 92% 120,000 BTU Furnace & AC System - R410A Horizontal

Solid 14 SEER efficiency with 92% furnace in compact horizontal format

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 5 Ton 14 SEER 92% 120,000 BTU Furnace & AC System - R410A Horizontal
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ system (Goodman's commercial-focused line) delivers respectable efficiency in a space-saving horizontal configuration. Best for contractors installing tight spaces like attics or crawlspaces who want a balanced AC/heating combo without premium pricing.

Review

The Goodman 5 Ton 14 SEER 92% furnace and AC system (badged as ACiQ for commercial channels) addresses a specific market gap: contractors needing solid efficiency in unconventional layouts. This horizontal unit weighs 120 pounds and measures 24.5 inches tall, 26 inches wide, and 21.125 inches deep, making it genuinely functional for tight installations. The R454B refrigerant and 5-ton capacity handle moderate to larger residential loads without oversizing, positioning it as a practical mid-market choice rather than an entry-level or high-end solution.

Performance metrics show this system delivers balanced heating and cooling: 58,000 BTU heating output pairs with 57,000 BTU cooling capacity, creating a well-matched combo. The 92% AFUE furnace efficiency significantly outperforms baseline equipment, while the 14 SEER AC rating sits comfortably in the mainstream range. Maximum airflow reaches 2000 CFM through a multi-speed blower, adapting to ductwork and load conditions. Single-stage burner and compressor design prioritizes reliability over maximum modulation, meaning less nuanced efficiency at part-load but fewer complex components to maintain.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency beats the 80.8% minimum standard by 11 percentage points
  • Horizontal design fits attics and shallow spaces where traditional upflow units won't work
  • 14 SEER cooling efficiency provides solid mid-tier performance for 5-ton cooling demand
  • Multi-speed blower motor adjusts airflow for quieter operation during partial load
  • PVC/plastic exhaust flue eliminates corrosive condensate issues with standard metal ducts
  • 10-year parts warranty with online registration covers compressor and major components

Cons

  • R454B refrigerant adoption adds complexity and cost if technicians aren't equipped for it
  • 77 dBA noise level is slightly elevated and could be noticeable in finished spaces
  • Single-stage burner and compressor lack modulation for maximum efficiency at part-load
  • Not Energy Star certified despite reasonable 14 SEER rating, limiting some rebate eligibility

Who Should Buy

Best For

Contractors working on retrofit projects in homes with limited mechanical space, such as attic installations in existing homes or crawlspace applications. Homeowners in moderate climates prioritizing reliable heating and cooling without premium-tier pricing.

Consider Alternatives If

Anyone in extremely cold climates who needs stronger heating capacity (58,000 BTU heating limits this to 5-ton cooling equivalents), or customers qualifying for Energy Star rebates in their utility programs.

Goodman 5 Ton 14 SEER 92% 120,000 BTU Furnace & AC
$0
Buy at HVACDirect →

Installation

Horizontal mounting requires careful ductwork planning, as the right-side flue location demands proper venting clearances. The unit accepts PVC exhaust flue, simplifying installation in non-traditional settings. Electrical requirements demand 208/230V single-phase 60Hz service with a breaker between 34.6 and 60 amps. Refrigerant line sizing uses 3/8-inch liquid and 1 1/8-inch suction lines with 1/2-inch insulation, demanding competent brazing and evacuation procedures from EPA-certified technicians.

Warranty & Reliability

ACiQ backs this unit with a 10-year parts warranty activated through online registration. This covers the compressor, blower motor, and most major components, providing solid mid-tier protection. Registration is required to activate coverage, so buyers must complete this step promptly. Labor and service calls fall outside coverage, but extended availability of OEM parts over a decade supports long-term serviceability.

Specifications

SKUACIQ-60-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU57,000
Heating BTU58,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)77
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
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.
ReplacesGSZ140611
Energy StarNo
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size60 amps
Min. Breaker Size34.6 amps
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

How does 14 SEER compare to modern efficiency standards? +
14 SEER1 sits above minimum standards but below premium 18+ SEER systems. For moderate climates, this delivers noticeable utility savings versus 10 SEER units while avoiding premium pricing. Energy Star certification requires 15+ SEER, so this misses that threshold, affecting some utility rebate programs.
Is this unit suitable for attic installation? +
Yes. The horizontal configuration and 24.5-inch height fit most attic spaces. Right-side flue placement requires proper venting routing. Ensure adequate support framing for the 120-pound unit and plan ductwork layout before installation to maximize effectiveness.
What makes R454B refrigerant different from older R410A? +
R454B is lower-GWP (global warming potential) and required by EPA for new equipment. It operates similarly to R410A but demands precise charging and evacuation. Technicians unfamiliar with R454B should obtain proper training, as charging errors reduce system efficiency and capacity.
How does this compare to higher-SEER Goodman units? +
Higher-SEER models often feature modulating compressors and two-stage heating for deeper part-load efficiency. This single-stage design prioritizes reliability and affordability. For constant-runtime applications, modulating compressors reduce utility bills, but upfront costs increase significantly.
Do I need to register for warranty coverage? +
Yes, online registration is mandatory to activate the 10-year warranty. Register immediately after installation. Without registration, coverage defaults to 5 years, so this step is critical for protecting your investment.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.