The accumulator is a similar filtering device but applied only in vehicles with orifice tube as an expansion device. The accumulator is located on the system low-pressure side and besides the filtering and the lubricant/refrigerant storing function as in the receiver dryer, it also ensures that no liquid form of the refrigerant gets into the compressor.
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Cross Reference For 300720-00003
Doosan 300720-00003 2204-6039A