AccuRender 3.x Material and Plant Libraries
In AccuRender 3.x, the materials and plant libraries are in
...\Program Files\AccuRender 3.1\COMMON\SUPPORT
It is recommended that you not make modifications to the standard libraries, but rather save your new and modified materials in the library User.mlib, or in custom libraries that you create as new libraries and give special names to (like Boeing_Project.mlib).
The reason for not modifying the standard libraries is to be compatible with other users in your organization or your clients. If you modify a named material definition in a standard library, when you ship models that use that modified material to someone else with AccuRender, their rendering will use the standard material definition, rather than the modified definition, and your renderings won't match.
When you ship your drawing files to another person to render, send your custom libraries with them, and tell where they need to put them.