At the risk of insulting your intelligence:

ACCEPTABLE_LICENSES isn't a directive.  It's just a variable.  It is used
by the pkgsrc system (not by make itself).  There used to be a mk.conf
starter file in pkgsrc.  I think that it's now been renamed to
bsd.pkg.defaults.mk; you can copy that to /etc and edit it to suit your
tastes.  (I assume that that is the intent.)

Now (1.5.2 of NetBSD), the mk.conf man-page points to
/usr/pkgsrc/mk/mk.conf.example---a non-existant file.  (Current pkgsrc
does not have such a file.  Not all users will have installed pkgsrc, as
some prefer to use binary packages.  Even if they have installed it, they
may have put it in a different directory...)


(Hm...an aside to others: Every time that I think about this, I feel that
pkgsrc _should_ be using stuff in the pkgsrc directory, rather than
depending upon /etc/mk.conf (a system-wide file) to configure pkgsrc.  Is
there any way that this dependancy can be removed, or is it necessary?
Or, after much thought, was it decided that using a system-wide set of
make variables was the Right Thing To Do?)


  ``I probably don't know what I'm talking about.'' --rauch@math.rice.edu