Tail Recursion
fac(n) = f1(1, n, 1);
fac(n) = n <= 1 ? 1 : n*fac(n-1);
f1(a, n, x) = x <= n ?         f1(a*x, n, x+1)
    : a;
tail-recursive
non-tail-recursive
ReadersŐ Digest Seal of Approval
However, tail-recursive functions may be harder to read.