5 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This ACiQ system delivers legitimate efficiency gains where they matter most, the furnace side, making it ideal for contractors upgrading older gas heating systems in mixed climates. The 96% AFUE rating and variable-speed blower justify the $3,136 price point for residential applications where heating dominates usage patterns.

Review

The ACiQ 5-ton combo system represents a straightforward approach to residential HVAC replacement. This Goodman-branded unit combines a furnace and air conditioner in one downflow package, designed to fit into existing ductwork with minimal modification. At $3,136 before any available rebates, it positions itself as a mid-market option that emphasizes heating performance without premium cooling features. The unit carries a 10-year warranty with online registration, giving buyers reasonable coverage for parts.

Performance specs tell the real story here. The furnace delivers 120,000 BTU heating output at 96% AFUE efficiency, which is genuinely strong for gas heating and will reduce winter fuel costs noticeably compared to older 80-85% units. The air conditioning side provides 60,000 BTU cooling capacity at 14 SEER1, adequate but not exceptional. The variable-speed ECM blower motor is the workhorse component, adjusting airflow up to 2,000 CFM based on actual heating or cooling demand, reducing unnecessary runtime and keeping noise at 75 dBA, roughly equivalent to busy office conversation.

Pros & Cons

Pros

96% AFUE furnace efficiency rated well above the 90% minimum, translating to real fuel savings on heating bills
Variable-speed ECM blower motor reduces runtime and noise compared to single-speed alternatives, delivering quieter operation at 75 dBA
Two-stage burner provides better comfort and efficiency by running at partial capacity during mild weather
PVC exhaust compatibility simplifies venting work and reduces installation labor in existing homes
Scroll compressor design is proven reliable in field conditions and quieter than reciprocating models

Cons

14 SEER1 cooling is respectable but not premium, meaning air conditioning efficiency lags behind 15-16 SEER alternatives available at similar price points
Single-stage condenser limits cooling modulation and can reduce comfort during light loads or mild days
Not Energy Star certified despite high heating efficiency, suggesting cooling performance held it back from qualification

Who Should Buy

Best For

Contractors replacing furnaces in existing homes where ductwork and venting are already in place will appreciate the downflow configuration and PVC exhaust flexibility. Homeowners in heating-dominant climates (northern US, mountain regions) benefit most from the 96% AFUE since heating runs longer than air conditioning.

Consider Alternatives If

Buyers in cooling-heavy climates or those prioritizing air conditioning efficiency should compare 15-16 SEER units instead, as the 14 SEER rating won't fully capitalize on utility incentives in warm regions.

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

$3136

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Installation

The downflow A-coil configuration works directly with existing furnace plenums in basements or mechanical closets. Copper line sets (3/8 inch liquid, 7/8 inch suction) are standard, with 3/8 inch insulation thickness protecting suction lines from condensation. PVC plastic exhaust means contractors can run flue pipes through walls or attics without high-temperature ductwork, simplifying roof or side-wall termination. Electrical needs are modest at 208/230V single phase with a 50-amp maximum breaker requirement.

Warranty & Reliability

Ten years of parts coverage applies when owners complete online registration after installation. This matches or exceeds many competitor offerings in this price range. The AHRI Certificate Number 7368845 confirms that matched furnace and coil combinations have been tested for proper operation, protecting buyers from efficiency mismatches. Coverage typically includes compressor, heat exchanger, and control boards, though homeowners should confirm specific exclusions with documentation.

Specifications

SKU	ACIQ-60-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	60,000
Heating BTU	120,000
Refrigerant	R454B
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	75
Weight (in lbs)	120.000000
Feature	Spec
AHRI Certificate Number	7368845
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Configuration	Upflow / Downflow
Energy Star	No
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Height	30"
Width	24.5"
Depth	21"
Resources	CAPT Installation Manual CAPT 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.
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	50 amps
Min. Breaker Size	32.8 amps
Tonnage	5 Ton
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/8"
Length	30 feet

Frequently Asked Questions

Why is this system 96% AFUE when most furnaces top out at 95%? +

Modern condensing furnaces extract heat from exhaust gases before they leave the unit, recovering latent energy that older models waste. The 96% rating indicates this unit cools exhaust to near indoor temperature, capturing almost all burner output as usable heat. Each percentage point saves roughly 1-2% annually on heating fuel, meaningful over a 15-year lifespan.

Can this downflow unit replace my upflow furnace? +

Yes, but you'll need to reposition ductwork. The unit supports both upflow and downflow configurations, so orientation can match your installation. Downflow suits basement locations where return air comes from above and supply air exits below. If existing ductwork won't adapt, upflow units offer more flexibility for living space installations.

How does 14 SEER compare to newer efficiency standards? +

14 SEER1 meets current federal minimums for most regions and qualifies for some utility rebates. However, 15-16 SEER units now cost within $200-400 of this model, offering 10-15% better cooling efficiency. In heating-dominant climates, the trade-off favors this unit. In southern states, the higher SEER option typically pays back faster through lower air conditioning bills.

What does variable-speed blower mean for my utility bills? +

The ECM motor adjusts fan speed to match heating or cooling demand, running slower during mild weather when less airflow is needed. This reduces blower electricity consumption by 30-40% compared to single-speed motors that run at full capacity continuously. Over a year, you'll notice quieter operation and modest electric bill reduction, roughly $50-100 depending on usage.

Does online warranty registration really matter? +

Yes. Without registration, coverage drops to one year parts and five years on the compressor. Registration unlocks the full ten years, a significant difference if a heat exchanger fails in year six. Registration takes five minutes online and protects your investment substantially.

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