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Empty LedgerSMB directories?

  Something else I've found while working on the Debian packaging for
LedgerSMB are some empty directories that end up in the binary package.
What I'd like is clarification of the usage, if any, of the following
directories ("ledgersmb" = /usr/share/ledgersmb/, from v1.3.9):


    Would I be correct in thinking that those two directores are
intended to be standard locations for custom scripts, as implied by
their names?  (I've thought so, but wanted to be sure.)


    Those also show up as empty in the source archive.  Do they need to
be installed for a working LedgerSMB installation?


    Does that one need to be installed?  Note also that the only thing
that the CVS directory has is the empty Formats directory.