The quotas file, found in the /etc directory, contains one or more entries specifying limit or tracking quotas for qtrees, groups, and users. The file can contain default (general) and specific entries.
The syntax of quota entries
The syntax of a quota entry in the quotas file is quota_target type[@/vol/dir/qtree_path] disk [files] [threshold] [soft_disk] [soft_files]. Fields are separated by space characters or tabs.