Independent Review · Updated June 2026

3 Ton 14 SEER 80% AFUE 100,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal

Solid mid-tier gas furnace and heat pump combo for mixed climates

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 80% AFUE 100,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal
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// Bottom Line
This ACiQ unit is best for homeowners in moderate climates who want dependable heating and cooling without premium pricing. The 80% AFUE furnace with 14 SEER cooling delivers solid year-round performance, making it a practical choice for retrofit installations where ductwork already exists.

Review

The ACiQ ACIQ-36-HPC-UPG is a 3.5-ton combined gas furnace and heat pump system that represents the practical middle ground in HVAC equipment. It pairs a 100,000 BTU gas furnace with 36,000 BTU cooling capacity, making it suitable for homes needing both reliable winter heat and summer cooling. As an Energy Star certified unit, it appeals to contractors and homeowners who want respectable efficiency without stepping into premium pricing territory. The horizontal A-coil configuration makes it flexible for installation in basements, attics, or mechanical rooms where space is tight.

Performance metrics tell the real story here. The cooling side delivers 14 SEER, which translates to solid seasonal efficiency that will noticeably reduce summer electricity bills compared to older 10-12 SEER equipment. The heating side runs at 80% AFUE with two-stage burner modulation, meaning it ramps down to lower output on mild days rather than cycling on and off at full capacity. The high-efficiency multi-speed blower motor adjusts CFM output up to 2000, matching airflow to actual demand. Operating noise at 74 dBA is reasonable but not whisper-quiet, making this suitable for basements or utility spaces.

Pros & Cons

Pros

  • 14 SEER cooling efficiency meets Energy Star requirements for lower operating costs
  • Two-stage burner on 100,000 BTU furnace allows modulating heat output, reducing energy waste
  • High-efficiency multi-speed blower motor adjusts airflow for better comfort and efficiency
  • 3.5 ton capacity handles 36,000 cooling BTU with reasonable noise at 74 dBA
  • 10-year warranty with online registration provides solid peace of mind
  • Horizontal/upflow configuration works in basements, attics, or mechanical closets

Cons

  • 80% AFUE is industry standard but lags behind 95%+ efficiency high-efficiency models by 15+ percentage points in heating season
  • Single-stage compressor on cooling side means less granular load matching compared to variable-speed units
  • Requires metal exhaust flue, which adds installation cost if not already present
  • R410A refrigerant is being phased out, limiting future service options as the industry shifts to R32

Who Should Buy

Best For

Homeowners in climate zones with balanced heating and cooling needs who are replacing an older system and have existing ductwork. Contractors doing straightforward retrofit jobs where equipment cost matters and the existing furnace location and ducting are compatible.

Consider Alternatives If

Anyone in very cold climates where furnace runtime dominates should look at 90%+ AFUE units instead. Buyers seeking cutting-edge efficiency or long-term refrigerant compatibility should consider newer R32-ready systems.

3 Ton 14 SEER 80% AFUE 100,000 BTU Goodman Gas Fur
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Installation

Installation requires a metal exhaust flue, which is standard but means existing PVC venting may need replacement. The unit weighs 120 pounds and measures 34.5 inches tall by 21 inches wide by 28.75 inches deep, fitting most standard closets or basement locations. Electrical requirements are straightforward, 120V single phase 60Hz with breaker sizing between 22.4 and 30 amps. Refrigerant lines with 3/8-inch and 7/8-inch insulated suction lines connect to your outdoor condenser unit. Professional installation is essential for proper charging and ductwork sealing.

Warranty & Reliability

The 10-year parts warranty covers manufacturing defects when you register online, which is a solid industry standard. This protects against compressor failure, heat exchanger cracks, and component breakdowns, though it does not cover maintenance or installation errors. Registration is quick and typically done at startup, giving you documented coverage for the first decade of ownership.

Specifications

SKUACIQ-36-HPC-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A
Electrical120 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 Manual Goodman Specifications Goodman Parts Manual Goodman User Information Goodman Service Manual Goodman Technical 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementMetal
Furnace Efficiency / AFUE80%
Blower MotorHigh Efficiency Multi-Speed
Maximum CFM2000
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

How does the 14 SEER rating compare to newer models? +
14 SEER is solid mid-tier cooling efficiency. Newer units reach 16-18 SEER, but they cost significantly more. You'll see measurable energy savings versus 10-12 SEER older units, roughly 25 to 30 percent lower cooling costs for most homeowners.
Can I install this in an attic? +
Yes, the horizontal configuration allows attic installation. You'll need adequate structural support for the 120-pound weight, metal exhaust venting that routes safely outdoors, and return air that doesn't pull unconditioned attic air. Ensure your attic space allows for proper airflow around the unit.
Is 80% AFUE efficient enough for winter heating? +
80% AFUE is acceptable for mixed climates but not ideal for very cold regions. It means 20 percent of fuel goes up the flue. If you're in Minnesota or Maine, consider 90-95% AFUE units. The two-stage burner does help by reducing low-load cycling losses.
What's the difference between this and a higher-SEER heat pump? +
A full heat pump system relies on one compressor for both heating and cooling, which is more efficient in moderate climates. This hybrid unit adds a gas furnace, which outperforms heat pumps in deep cold and integrates seamlessly with existing gas infrastructure, making it better for areas with harsh winters.
Is the 10-year warranty transferable if I sell my home? +
Warranty terms vary by manufacturer, but typically only the original registered owner gets full coverage. Check Goodman's current terms before purchase if resale value matters to you.

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