This file is indexed.

/etc/default/uacctd is in pmacct 0.14.0-1.1.

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

The actual contents of the file can be viewed below.

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# Defaults for uacct initscript
# sourced by /etc/init.d/uacct
# installed at /etc/default/uacct by the maintainer scripts

#
# This is a POSIX shell fragment
#

# Location of the configuration file
PMACCTD_CONF=/etc/uacct/uacctd.conf

# List of interfaces to start accounting on.
# See /usr/share/doc/uacct/README.Debian for details.
INTERFACES=""

# Additional options that are passed to uacctd
DAEMON_OPTS=""