In general gv does not depend on any external resource files. However, when starting gv, preferences are read from
Administrators may want to modify this file in order
to set up gv according to the local needs of their system.
The files gv_user.ad and gv_system.ad (located in the library directory of gv, which is most probably either /usr/local/lib/gv/ or /usr/lib/gv/) may serve as a basis for constructing the user and system specific resource files.
Note that the user and system specific resource files are not the only sources of preferences taken into account when gv is started. However, in practice these are the most important.