/etc/default/uacctd is in pmacct 1.7.0-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 | # Defaults for uacct initscript and systemd service
# Location of the configuration file
UACCTD_CONF=/etc/pmacct/uacctd.conf
# Additional options that are passed to uacctd
DAEMON_OPTS=""
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