The accumalator is the same thaing as a receiver /drier. There is a bag of desecant in the accumalator. It's right off of the evaporator on the firewall. The oil is in the system if you are adding oil get the correct type and add about an ounce of oil either in the hose or on the outlet side of the accumalator. If you add this, make sure to turn the compressor on and off so as not to do damage to the compressor.