Independent Review · Updated June 2026

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

High-efficiency gas furnace and AC combo with solid SEER ratings and strong warranty backing

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
5 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
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// Bottom Line
This 5-ton combo system suits homeowners upgrading from older equipment who want reliable cooling and heating without paying premium prices for top-tier efficiency. The 96% AFUE furnace and 14 SEER air conditioner deliver solid performance for moderate climates, backed by Goodman's proven track record and generous warranty coverage.

Review

The Goodman 5-ton gas furnace and air conditioner system represents a practical middle ground in the residential HVAC market. With 120,000 BTU heating output and 60,000 BTU cooling capacity, this horizontal configuration serves typical single-family homes effectively. The unit carries Energy Star certification, signaling compliance with current efficiency standards. Goodman's established reputation for straightforward engineering makes this system a contractor favorite when balancing performance, cost, and installation simplicity.

This system delivers measured efficiency gains without cutting-edge technology premiums. The furnace achieves 96% AFUE through improved heat exchanger design and two-stage burner operation, meaningfully better than baseline 80% units. On cooling, the 14 SEER1 rating and R454B refrigerant meet current environmental regulations. The single-stage compressor and scroll design prioritize reliability over modulating sophistication. Peak airflow reaches 2000 CFM with the ECM blower, though the 75 dBA output runs louder than variable-speed alternatives during operation.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs compared to 80-90% units still in service
  • 14 SEER cooling with R454B refrigerant meets current EPA standards without requiring future refrigerant upgrades
  • Multi-speed ECM blower motor adjusts airflow from 0 to 2000 CFM for comfort and efficiency
  • Lifetime heat exchanger warranty provides long-term protection against furnace failure
  • Horizontal/upflow configuration and A-coil design fit most residential installations without major ductwork changes

Cons

  • Single-stage compressor cycles on and off rather than modulating, reducing efficiency during mild weather operation
  • 75 dBA noise level ranks higher than variable-speed competitor units, noticeable during cooling cycles
  • Two-stage burner on heating side still less efficient than modulating burners found in premium models

Who Should Buy

Best For

Homeowners replacing 15+ year old systems who want proven reliability and moderate efficiency gains without stretching budgets. Contractors installing equipment for value-conscious clients in regions without extreme temperature swings will appreciate the straightforward installation and solid performance-to-cost ratio.

Consider Alternatives If

Buyers in very hot climates who run AC 8+ months annually should consider 16+ SEER units, and those in extreme cold regions would benefit from modulating furnaces exceeding 96% AFUE.

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

Installation fits standard residential applications with upflow or horizontal mounting. The A-coil configuration requires 30 feet maximum suction line length, typical for most homes. PVC plastic flue venting simplifies exhaust routing compared to metal ductwork. Electrical requirements stay modest at 115V single-phase 60Hz with 32.8 to 50-amp breaker sizing. Technicians appreciate the straightforward port sizes (3/8 inch liquid, 7/8 inch suction) and familiar Goodman design patterns.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty against defects, 10-year unit replacement protection, and 10-year parts coverage with online registration. The lifetime heat exchanger specifically protects against the costliest furnace failure point. This warranty structure encourages homeowner registration and provides meaningful long-term peace of mind, though parts coverage ends after ten years.

Specifications

SKUACIQ-60-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU60,000
Heating BTU120,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size50 amps
Min. Breaker Size32.8 amps
Tonnage5 Ton
Height34.5"
Width24.5"
Depth28.75"
ResourcesGMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 14 SEER compare to systems sold five years ago? +
14 SEER represents approximately 30-40% efficiency improvement over common 10-11 SEER units from 2018-2019. Real-world cooling costs drop noticeably, though single-stage operation prevents the 20-25% gains possible with variable-speed compressors in mild climates.
Can this system retrofit into existing ductwork? +
Yes, the 5-ton capacity and standard port sizes fit most homes with existing systems. The horizontal/upflow A-coil mounts in attics or crawlspaces without extensive duct modifications. Verify existing ductwork handles 2000 CFM maximum airflow for optimal performance.
What makes 96% AFUE significant for heating? +
96% AFUE means 96 cents of every heating dollar goes into home heating rather than exhaust loss. Compared to 80% units, annual heating bills drop 15-20%. The two-stage burner improves part-load efficiency during mild winter weather when full capacity isn't needed.
Is R454B refrigerant a safe long-term choice? +
R454B is EPA-approved as the primary drop-in replacement for R410A, with no future phase-out scheduled. Units manufactured now will remain serviceable and compliant for 20+ years without refrigerant conversion concerns affecting older R22 systems.
What does the lifetime heat exchanger warranty actually cover? +
Coverage protects against manufacturing defects causing heat exchanger failure or cracks, the most expensive furnace component. Labor costs for replacement typically fall outside warranty scope, but the part itself remains protected indefinitely.

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