apple-idpasswordtwo-step-authentication
I remember my Apple ID and password but not security questions so I cannot recover my account, since I do not have my iPad and not my iPhone anymore.
I processed Apple iForgot many times but they do not offer recovery by phone number.
My older devices: iPad mini and iPhone 4S, which I do not anymore have. I do not remember if my account has my phone number, at least, the iForgot does not try to send me an SMS.
Focus on iTunes billing support. When you need support on a device and the software support window is over, you pay for that help.
iTunes billing support is generally free since you can't spend more money in the store without a working account. You always have to get a support person to call you since people that have access to the store accounts are a very limited subset of all the support personnel.
Just be persistent - keep good notes, provide a phone number where they can reach you and have all the details of the account you can muster ready. Things like purchase history, credit card bills so you can tell the person the last two or three purchases made from that account in terms of date, transaction number and amount.
Once you've gotten the password reset, you can go back and fix all the security questions at https://appleid.apple.com
Worst case, you can add a new email address to the account, verify it, and then see if you can send a security question reset after that email is verified by Apple and in use for a week or so. Also - make more purchases from that account (free apps are fine) to show that the device that was registered to that account is still in use and still associated with the account even though the email address on file is new.
I will say that I have seen two small organizations do this, but the overhead of setting up the escrow of recovery keys took more effort than we are likely to save in three years of supporting the accounts.
Also, now that Volume Purchase Plan redemptions can be reclaimed and they are not lost when issuing expensive apps to personal Apple ID, the need to more tightly control which Apple ID is used to redeem a purchase is not nearly as valuable as it would have been in the cases where we looked at implementing this.
The strategy we are now taking is to just establish a written policy that work apps are to be returned to work - just like work computers and work phones and have employees sign for the tools they are provided with an HR policy to deduct value for tools not properly returned at the end of employment.
Best Answer
On setting up two-step verification, a recovery key is provided. This recovery key helps you regain access to your account.
If you have lost both your trusted devices and your recovery key to an account secured with two-step verification, you are unable to regain access to the account.
https://support.apple.com/kb/HT202649
Unlike two-step verification, two-factor-authentication does have a separate account recovery process, but this is only possible for accounts migrated to or otherwise protected with two-factor authentication instead of two-step verification.