Independent Review · Updated June 2026

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

High-efficiency dual-fuel system combining 96% AFUE furnace with 14 SEER heat pump performance

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 - Upflow
Current Price
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// Bottom Line
This ACiQ unit excels for homeowners in mixed climates seeking year-round efficiency without premium pricing. The 96% AFUE furnace paired with 14 SEER cooling delivers measurable energy savings, making it particularly strong for contractors working in regions with both heating and cooling seasons.

Review

The ACiQ ACIQ-36-HPC-UPG represents a balanced approach to residential climate control, combining a 100,000 BTU gas furnace with a 36,000 BTU cooling capacity in a compact upflow A-coil design. This dual-fuel system targets homeowners seeking year-round comfort without premium pricing, and it's gaining traction among contractors in the mid-market segment. The unit replaces the GSZ140371 and qualifies for manufacturer rebates, making it competitive with other 3-ton equivalent systems currently available.

Performance metrics tell the real story. The furnace delivers 96% AFUE efficiency with two-stage burner control, meaning 96 cents of every heating dollar converts to home warmth. The cooling side rates at 14 SEER1, well above baseline requirements, and uses R410A refrigerant in a scroll compressor configuration. Maximum airflow reaches 2000 CFM through the variable-speed ECM blower, which automatically modulates to match heating and cooling demand while reducing noise to 74 dB.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly, well above standard 80% units
  • 14 SEER cooling performance meets modern Energy Star requirements with single-stage compressor reliability
  • Two-stage burner provides modulating heat output, reducing short-cycling and improving comfort
  • Variable-speed ECM blower motor adjusts airflow automatically, enhancing efficiency and reducing noise
  • Lifetime heat exchanger warranty plus 10-year parts coverage with online registration

Cons

  • Single-stage cooling compressor cannot match multi-stage units' efficiency in partial-load conditions
  • 74 dB noise level is acceptable but not quietest option available for noise-sensitive installations
  • Requires proper PVC/plastic exhaust flue installation, adding complexity and material costs compared to single-fuel systems

Who Should Buy

Best For

Homeowners in areas with significant heating and cooling seasons who want to maximize efficiency without spending on premium two-stage systems. Contractors serving moderate-climate regions where dual-fuel performance justifies the system cost while maintaining reasonable pricing.

Consider Alternatives If

Buyers in predominantly heating-only climates should consider furnace-only units, and those seeking ultra-quiet operation should evaluate higher-end single-stage systems.

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

Installation requires proper PVC or plastic exhaust flue venting, which adds complexity but improves condensate handling versus traditional metal venting. The unit measures 34.5 inches high, 21 inches wide, and 28.75 inches deep, fitting standard utility closet spaces. Suction lines require 3/4-inch insulation thickness, and the system demands 115V single-phase power with 22.4 to 30-amp breaker capacity.

Warranty & Reliability

ACiQ backs the heat exchanger for the life of the unit, a meaningful guarantee given furnace longevity. Parts coverage extends 10 years with online registration, protecting against component failures during the warranty period. This two-tier approach incentivizes registration while delivering solid long-term protection for most homeowners.

Specifications

SKUACIQ-36-HPC-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts 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
Tonnage5 Ton
Valve TypeSweat
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Install 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368836
Airflow DirectionUpflow/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 modern heat pump standards? +
14 SEER1 represents solid mid-range cooling efficiency. It exceeds baseline Energy Star requirements and delivers meaningful savings versus 13 SEER units. Higher-tier systems reach 16-18 SEER, but cost significantly more. For moderate climates, 14 SEER provides excellent return on investment without premium pricing.
Can this system handle both natural gas and propane? +
Yes, the unit accommodates both fuel types with proper burner configuration. You must specify fuel type during installation, as the burner assembly differs between propane and natural gas. Confirm your fuel availability and local utility approvals before final equipment selection.
What does 96% AFUE mean for my heating bills? +
AFUE measures furnace efficiency at converting fuel to heat. At 96%, nearly all fuel energy heats your home, compared to 80-85% for standard units. In cold climates, 96% AFUE saves 1000-1500 dollars annually versus older furnaces, depending on usage and thermostat settings.
Is the variable-speed blower worth the extra cost? +
Absolutely. ECM variable-speed motors cost 300-500 dollars more upfront but deliver efficiency gains year-round by modulating airflow to match heating and cooling load. You'll recover that investment through reduced electricity consumption within three to five years of operation.
What does the 10-year parts warranty actually cover? +
Parts warranty covers compressor failure, motor burnout, control boards, and other component defects excluding normal wear items. Heat exchanger carries lifetime protection. Online registration is required to activate coverage.

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