Another way which is not mentioned in AC help file is:

Step 1:
Backup using the backup utility and create that .enc file.

Step 2:
Install the AC in new computer, created a dummy practice entering some info re: practice.

Step 3:
Then in the new computer open the AC folder in program files- find that life saver donut (what ever that is called in Navy/ships) called backup restore utility. This will give you the option of overwriting the dummy practice and you restore from the .enc file from step 1.

(this eliminates the need for detaching the database and reattaching/repairing the connections)

I do not know why John did not put the backup restore utility donut in a much easier spot to find - like in Amazing utilities. And put this in AC help file under restore section.