poky/meta/recipes-devtools/distcc/files/distcc.service

[Unit]
Description=Distccd A Distributed Compilation Server
After=network.target

[Service]
User=distcc
EnvironmentFile=-/etc/default/distcc
ExecStart=@BINDIR@/distccd --verbose --no-detach --daemon $OPTIONS

[Install]
WantedBy=multi-user.target