Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal

96% AFUE furnace paired with 14 SEER heat pump delivers dual-fuel efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal
Current Price
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// Bottom Line
This ACiQ combo system works best for contractors and homeowners in mixed climates who need efficient heating and cooling without premium pricing. The 96% AFUE furnace and 14 SEER heat pump combination handles both seasons competently, while the variable-speed ECM blower and two-stage burner keep operating costs reasonable.

Review

The ACiQ ACIQ-36-HPC-UPG is a horizontal configuration gas furnace and heat pump combo engineered for contractors who need reliable, code-compliant equipment without overengineering. This system pairs a 100,000 BTU gas furnace with a 36,000 BTU cooling capacity in a single footprint, simplifying installation logistics. It replaces the older GSZ140371 model and incorporates Energy Star certification, making it attractive for rebate-qualified projects and homeowners conscious of operating costs.

Performance metrics reveal competent but not exceptional efficiency. The furnace achieves 96% AFUE, meaning 96 cents of every fuel dollar converts to useful heat, with plastic PVC flue compatibility reducing venting costs. The heat pump delivers 14 SEER1 cooling efficiency using R410A refrigerant and a scroll compressor, rated at 74 dBA. The variable-speed ECM blower and two-stage burner allow the system to modulate demand, reducing waste during part-load conditions where most homes operate year-round.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means only 4% heat loss, translating to lower monthly heating bills
  • 14 SEER cooling efficiency qualifies for Energy Star, helping homeowners recoup costs through rebates
  • Variable-speed ECM blower motor adjusts to 2000 CFM maximum, improving comfort and reducing electricity consumption
  • Two-stage burner allows low-fire operation during mild weather, cutting fuel waste
  • Scroll compressor is proven reliable and quieter than reciprocating models in single-stage applications
  • 10-year warranty with online registration covers parts and labor expectations

Cons

  • Single-stage cooling means the compressor runs at full capacity or off, lacking the modulation of higher-tier systems
  • 74 dBA noise level is moderately loud for a residential condenser, noticeable during operation
  • 3.5 ton capacity stretches toward oversizing for many homes, which can cause short-cycling and reduced efficiency

Who Should Buy

Best For

Contractors installing replacement systems in homes with moderate climate swings will appreciate the straightforward single-stage design and standard refrigerant compatibility. Homeowners seeking solid mid-range efficiency without spending on variable-capacity equipment will find the balanced performance and rebate eligibility attractive.

Consider Alternatives If

Buyers in consistently cold climates who rarely need cooling should choose a furnace-only system, and those seeking whisper-quiet or ultra-high-efficiency performance should look at two-stage compressor or inverter-based alternatives.

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
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Installation

Installation requires standard HVAC skills with no exotic complications. The unit connects via 3/8 inch liquid line and 7/8 inch suction line with 3/4 inch insulation thickness. Electrical demand ranges from 22.4 to 30 amps at 115V single-phase 60Hz, fitting standard residential panels. The A-coil downflow configuration mounts in attics or basements without awkward retrofitting, though contractors should verify ductwork clearance given the 34.5 inch height and 21 inch width.

Warranty & Reliability

ACiQ provides a 10-year parts warranty when registered online, a standard industry baseline. This covers defects in manufacturing and workmanship but excludes wear items and improper installation. Online registration is mandatory to activate full coverage, making documentation critical at handoff. Coverage aligns with typical manufacturer policies and offers reasonable peace of mind for the equipment cost tier.

Specifications

SKUACIQ-36-HPC-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSZ140371
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size22.4 amps
Tonnage3.5 Ton
Valve TypeSweat
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368844
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

How does 14 SEER compare to newer SEER2 ratings? +
SEER1 and SEER2 are different testing standards. This 14 SEER unit typically converts to roughly 11 SEER2 under harder conditions. The system still qualifies for Energy Star and most rebates, but direct comparisons to newer equipment require conversion math. Contractors should verify local rebate programs accept SEER1 ratings.
Is the 3.5 ton capacity appropriate for my home? +
This depends on your home's square footage and climate zone. A Manual J load calculation is essential before purchase. The 3.5 ton capacity handles approximately 3500-4200 square feet in moderate climates. Oversizing causes short-cycling and efficiency loss, so professional sizing prevents costly mistakes and warranty disputes.
What does the 96% AFUE actually mean for heating costs? +
96% AFUE means only 4% of your gas burns without producing heat, compared to 80-85% for older furnaces. In a 2000-square-foot home in a cold climate, this translates to roughly 10-15% lower heating bills annually. Actual savings vary by gas rates, thermostat settings, and insulation quality, but the gains are measurable and documented by Energy Star.
Can this system replace my old single-fuel furnace? +
Yes, the 100,000 BTU furnace handles standard residential heating loads. However, adding the heat pump cooling requires new outdoor condenser placement and refrigerant line runs. This adds labor but eliminates the need for a separate air conditioner. Total project cost is usually competitive with furnace-plus-AC replacement when both systems need updating simultaneously.
Does online registration actually matter for warranty coverage? +
Yes, it is mandatory. Without registration, ACiQ may deny warranty claims. Registration is free and typically requires serial number and purchase date. Keep receipts and documentation to prove installation date, as warranty coverage begins at installation, not purchase date from retailers.

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