There are two folders where Litium stores files. The Files Directory and the Common Files directory. Both contains uploaded images, thumbnails, and search indices etc. But the Common files directory is used in multiserver environments, and it stores information that servers would share.
filesDirectory
You can set these paths in web.config. By default the Accelerator v 7.2.3 has the filesDirectory set to ..\Files. I do not want it in the project folder but somewhere else on my disk. It is up to you where you want to put it. Do not forget to add it to your .gitignore(or exclude it from your version control) if you keep it in the default folder.
Lets change this:
To this: D:\filefolders\accelerator
(Don’t forget to set permissions to allow the site to save files to it)
commonFilesDirectory
To set a commonfilesDirectory you can add it below the filesDirectory in web.config
You can read more about these directories at the documentation