This file is indexed.

/etc/freeradius/attrs.accounting_response is in freeradius 2.1.12+dfsg-1.2.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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#
#	Configuration file for the rlm_attr_filter module.
#	Please see rlm_attr_filter(5) manpage for more information.
#
#	$Id$
#
#	This configuration file is used to remove almost all of the attributes
#	From an Accounting-Response message.  The RFC's say that an
#	Accounting-Response packet can contain only a few attributes.
#	We enforce that here.
#
DEFAULT
	Vendor-Specific =* ANY,
	Message-Authenticator =* ANY,
	Proxy-State =* ANY