/usr/src/xtables-addons-1.40/ACCOUNT/xt_ACCOUNT.Kconfig is in xtables-addons-dkms 1.40-1.
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 8 9 10 11 12 13 | config NETFILTER_XT_TARGET_ACCOUNT
	tristate "ACCOUNT target support"
	depends on NETFILTER_XTABLES
	---help---
	This module implements an ACCOUNT target
	The ACCOUNT target is a high performance accounting system for large
	local networks. It allows per-IP accounting in whole prefixes of IPv4
	addresses with size of up to /8 without the need to add individual
	accouting rule for each IP address.
	For more information go to:
	http://www.intra2net.com/de/produkte/opensource/ipt_account/
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