Did I mention that this is easier with users in a DB? 
Let me copy/paste a couple of entries from my export to show you the leading pattern.
- 1,4,Dir,D:\\temp\\toast\\cleeuser,Access,7967
- 1,2,Dir,D:\\code
- 2,2,Dir,D:\\temp\\serv-u_demo_staging,4,Dir,D:\\temp\\serv-u_demo_staging\\Upload,Access,7967
The leading number (1 or 2 in the examples above) tells Serv-U how many segments are in each entry. The leading number within each segment (2 or 4 in the examples above - see it?) tells Serv-U how many elements are within each segment.
Within each segment:
- The "Dir" tells Serv-U that this segment describes a directory.
- The path tells Serv-U, well, you know.
- "Access" tells Serv-U to expect a number with permission bits set. (You can have entries without "Access" andI believe they default to Read/List/Inherit, but why take the chance? Specify "Access"!)
- The number represents the bits of specific directory permissions. (See the "Generating Directory Access Rules" of the Serv-U DB Integration Guide for the specific bits.) For example, 7967 corresponds to RWADN-LCRNI...