The Default Account Templates form can be opened from the System menu > select Security > Default Accounts tab > click the ellipse button in the Account Template field. This form is used to create a new, duplicate, export and even import default account template. This can be very helpful of you are creating another user and you would want the same set of default accounts, saving you time from adding it all over again. Use the Update Users button if you would want the changes on the selected default account template will be applied to users that use the said default account template.
See Default Account Template to guide you on how to create,duplicate, import or export account templates.