/usr/share/gnucash/accounts/pl/ is in gnucash-common 1:2.6.15-1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/gnucash/accounts/pl/acctchrt_brokerage.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_business.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_carloan.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_cdmoneymkt.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_checkbook.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_childcare.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_common.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_eduloan.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_fixedassets.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_homeloan.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_homeown.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_otherloan.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_renter.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_retiremt.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_spouseinc.gnucash-xea
/usr/share/gnucash/accounts/pl/acctchrt_spouseretire.gnucash-xea