/usr/share/dbus-1/system-services/org.freedesktop.Accounts.service is in accountsservice 0.6.45-1ubuntu1.
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 | [D-BUS Service]
Name=org.freedesktop.Accounts
Exec=/usr/lib/accountsservice/accounts-daemon
User=root
SystemdService=accounts-daemon.service
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