The exact path depends on the operating system.
In general they're in the "All Users" or "Public Documents" directories.
On my Windows 7 32-bit machine, they're in:
C:\Users\Public\Documents\RSView Enterprise\ME
You cannot just copy directories from one computer to another; the FactoryTalk Directory services needs to know about the location of all of the files, and the best way to let it know where all the files are is to let its utilities do the work.
On the old machine, use the Application Manager to perform Backups (create *.APA archive files) and then on the new machine use the Application Manager to perform Restore operations.
A "Restore" operation copies and registers all the directories and files and registry entries you need.