Independent Review · Updated June 2026

2 Ton 14.5 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal

High-efficiency 2-ton heat pump with 96% AFUE and ENERGY STAR certification

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 14.5 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal
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// Bottom Line
This ACiQ 2-ton horizontal unit is built for homeowners upgrading from older gas furnaces or replacing single-stage systems in moderate climates. The 96% AFUE heating efficiency and 14 SEER2 cooling make it a solid mid-tier choice for mixed-use heating and cooling applications where space constraints favor horizontal mounting.

Review

ACiQ's 2-ton horizontal gas furnace and heat pump system lands squarely in the practical mid-range tier that appeals to cost-conscious contractors and homeowners alike. The unit delivers 24,000 BTU heating and cooling capacity in a compact horizontal footprint (38.25 inches tall, 29 inches wide and deep), making it well-suited for attic and utility closet installations. ACiQ has earned contractor respect for straightforward engineering without unnecessary complexity, and this model reflects that philosophy with proven Goodman components and a scrolltype compressor.

Performance metrics matter here. The 96% AFUE furnace efficiency is genuinely strong for heating-dominated climates, translating to measurable utility savings over 80-85% baseline units. Cooling efficiency registers at 14 SEER2 with R454B refrigerant, which qualifies for ENERGY STAR certification and opens rebate eligibility in many jurisdictions. The variable-speed ECM blower motor adjusts output between 0 and 1,200 CFM, reducing fan electricity parasitic draw. Electrical requirements are modest: 17.1 to 25 amps on 208/230V single-phase power, standard for most residential panels.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating fuel consumption and operating costs significantly
  • 14 SEER2 cooling efficiency qualifies for ENERGY STAR and many utility rebates
  • Variable speed ECM blower motor optimizes airflow and reduces electricity draw compared to single-speed units
  • PVC exhaust capability simplifies venting in tight installations, avoiding expensive metal ductwork
  • Two-stage burner and single-stage compressor provide simple, proven reliability over multi-stage complexity

Cons

  • 14 SEER2 is mid-range, not top-tier, so premium cooling efficiency claims don't apply
  • Horizontal configuration limits placement options, requires adequate attic or utility closet space
  • Single-stage condenser means full-capacity cooling only, no modulation for partial-load efficiency

Who Should Buy

Best For

Contractors installing replacements in homes with horizontal ductwork or attic space constraints, and homeowners in zones 4-6 where heating dominates cooling demand. This unit balances affordability with solid efficiency ratings for mixed climates.

Consider Alternatives If

Anyone in hot climates needing aggressive cooling efficiency, or those seeking variable-capacity systems for quieter partial-load operation.

2 Ton 14.5 SEER 96% AFUE 40,000 BTU Goodman Gas Fu
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Installation

Horizontal mounting requires careful planning for condensate drainage and air return paths. PVC exhaust venting simplifies installation compared to metal alternatives and works well with plastic duct systems common in newer construction. The 3/8-inch liquid line and 3/4-inch suction line with 3/4-inch insulation thickness demand properly sized and insulated lineset work. Sweat valve connections require brazing skill. Unit weight of 120 pounds is manageable for two-person installation on stable platforms.

Warranty & Reliability

ACiQ offers a 10-year comprehensive warranty with online registration required. This covers parts and labor defects, standard across mid-tier brands. Registration is straightforward and documented. The warranty does not cover wear items like capacitors or contractor-induced damage. Documentation includes full installation and service manuals, supporting long-term serviceability.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU24,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationHorizontal
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height38.25"
Width29"
Depth29"
ResourcesGoodman Specifications Goodman Customer Brochure Goodman Installation Instructions Goodman Kit Instructions Goodman Parts Manual Goodman Service Manual Goodman 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.
Liquid Line3/8"
Suction Line3/4"
Tonnage2 Ton
StyleA-Coil
ReplacesGSZ140251
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size17.1 amps
Valve TypeSweat
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What is the actual cooling capacity, and how does 14 SEER2 compare to higher ratings? +
The unit delivers 24,000 BTU of cooling at single-stage full capacity. 14 SEER2 is respectable mid-range efficiency, roughly 15-20% below premium 18+ SEER2 models. It qualifies for rebates but won't deliver the lowest-cost cooling operation in high-use climates.
Can this horizontal unit fit in a standard attic, and what clearance is needed? +
Yes, at 38.25 inches tall and 29x29 inches width/depth, it fits most residential attics. Plan 12+ inches clearance above and around the unit for airflow and maintenance access. Joists must support 120 pounds securely. Ensure return air pathways are unobstructed.
Does the variable-speed blower really save energy compared to single-speed units? +
Yes, measurably. ECM motors consume 15-25% less blower electricity during part-load heating and cooling versus fixed-speed alternatives. Over a heating season, this translates to $50-150 annual savings depending on runtime and local electricity rates.
How does this ACiQ model compare to Goodman and Amana equivalents? +
ACiQ, Goodman, and Amana share parent company Daikin platforms and similar component sourcing. This unit mirrors Goodman GSZ140251 specifications. ACiQ offers slightly better pricing while sacrificing brand recognition. Reliability and warranty are functionally identical across these three.
What happens if I don't register the warranty online? +
The 10-year coverage applies only with online registration. Without it, warranty may default to a shorter period. Registration takes minutes and requires purchase documentation. Do this immediately after installation to protect your investment.

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