accumulator is on the suction side of the compressor and it accumulates any residual liquid to prevent compressor damage. the receiver is on the discharge side of the condenser and it works as a buffer for high pressure liquid reserve depending on conditions. rarely will you see an accumulator on an import. mostly domestic cars use accumulators. both have desiccant in them for moisture removal.

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John HAUL AWAY, OR CRUSHED CARS!!! HELP ME keep the cars out of the crusher! A/C Thread
"as I ride with my a/c on... I have fond memories of sweaty oily saturdays and spewing R12 into the air. THANKS for all you do!

My drivers:
1987 190D 2.5Turbo
1987 560SL convertible
1987 190D 2.5-5SPEED!!!

1987 300TD
2005 Dodge Sprinter 2500 158"WB
1994GMC 2500 6.5Turbo truck... I had to put the ladder somewhere!