This file is indexed.

/etc/freeradius/acct_users is in freeradius 2.1.12+dfsg-1.2ubuntu8.

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

The actual contents of the file can be viewed below.

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#
#	$Id$
#
#	This is like the 'users' file, but it is processed only for
#	accounting packets.
#

#  Select between different accounting methods based for example on the
#  Realm, the Huntgroup-Name or any combinaison of the attribute/value
#  pairs contained in an accounting packet.
#
#DEFAULT Realm == "foo.net", Acct-Type := sql_log.foo
#
#DEFAULT Huntgroup-Name == "wifi", Acct-Type := sql_log.wifi
#
#DEFAULT Client-IP-Address == 10.0.0.1, Acct-Type := sql_log.other
#
#DEFAULT Acct-Status-Type == Start, Acct-Type := sql_log.start

#  Replace the User-Name with the Stripped-User-Name, if it exists.
#
#DEFAULT
#	User-Name := "%{Stripped-User-Name:-%{User-Name}}"