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By everything, you mean the whole compressor unit, including clutch, pulley and coil correct? Of course when I install, I know I have to vacuum it out to get the air out. Might as well change the o ring on the hi and low pressure line at the compressor too.
Compressor, lines, evap, condenser, orifice tube, and accumulator. You can put in a used compressor, and flush the lines, condenser, and evap, but replace the orifice tube, and accumulator.