This question was posted in response to the following article: http://help.adobe.com/en_US/aftereffects/cs/using/WS3878526689cb91655866c1103906c6dea-7f86 a.html
In the "Edit interpretation rules for all items of a specific kind" section of this document (instructions for editing the Interpretation Rules.txt file), the location of the Interpretation Rules.txt file for After Effects CS5.5 and later is incorrect for Windows and there is a typo in the Mac location. The correction locations are:
Windows: C:\Users\<username>\AppData\Roaming\Adobe\After Effects\<version number>
Mac: <drive name>/Users/<username>/Library/Preferences/Adobe/After Effects/<version number>
*Note that as of Mac 10.7, the user Library folder is hidden by default. Instructions for accessing that folder are here:
This location for Interpretation Rules.txt applies for After Effects CS5.5 (version 10.5) and later, including After Effects CC (version 12.0). Earlier versions of After Effects store the Interpretation Rules.txt file in the application folder, as noted by this document.