First David Musgrave had a post up on your options around the distribution of customizations and updates. I added my thoughts to David’s post. Then Steve Gray weighed in with his thoughts on the various pros and cons of different locations for reports and forms dictionaries. If you want some advice on where to put dictionary and other customization files for GP you’ve got plenty of resources available this week.
Dynamics GP: Where to Put the Files
Archived post from 2008. Dynamics GP and the links it points to have changed since; check current documentation before relying on version-specific steps.