All implementation-dependent TeX system files (`.pool', `.fmt', `.base', `.mem') are stored by default directly in `texmf/web2c'. The configuration file `texmf.cnf' and various subsidiary `MakeTeX...' scripts used as subroutines are also stored there.
Non-TeX specific files are stored following the GNU coding standards. Given a root directory `prefix' (`/usr/local' by default), we have default locations as follows:
<prefix>/ installation root (`/usr/local' by default)
bin/ executables
man/ man pages
info/ info files
lib/ libraries (`libkpathsea.*')
share/ architecture-independent files
texmf/ TDS root
web2c/ implementation-dependent files (`.pool', `.fmt', `texmf.cnf', etc.)
See `ftp://ftp.gnu.ai.mit.edu/pub/gnu/standards.text' for the rationale behind and descriptions of this arrangement. A site may of course override these defaults; for example, it may put everything under a single directory such as `/usr/local/texmf'.
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