This file is indexed.

/etc/asterisk/acl.conf is in asterisk-config 1:11.13.1~dfsg-2+deb8u5.

This file is owned by root:root, with mode 0o640.

The actual contents of the file can be viewed below.

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;
; Named Access Control Lists (ACLs)
;
; A convenient way to share acl definitions
;
; This configuration file is read on startup
;
; CLI Commands
; -----------------------------------------------------------
;   acl show                         Show all named ACLs configured
;   acl show <name>                  Show contents of a particular named ACL
;   reload acl                       Reload configuration file
;
; Any configuration that uses ACLs which has been made to be able to use named
; ACLs will specify a named ACL with the 'acl' option in its configuration in
; a similar fashion to the usual 'permit' and 'deny' options. Example:
; acl=my_named_acl
;
; Multiple named ACLs can be applied by either comma separating the arguments or
; just by adding additional ACL lines. Example:
; acl=my_named_acl
; acl=my_named_acl2
;
; or
;
; acl=my_named_acl,my_named_acl2
;
; ACLs specified by name are evaluated independently from the ACL specified via
; permit/deny. In order for an address to pass a given ACL, it must pass both
; the ACL specified by permit/deny for a given item as well as any named ACLs
; that were specified.
;
;[example_named_acl1]
;deny=0.0.0.0/0.0.0.0
;permit=209.16.236.0
;permit=209.16.236.1
;
;[example_named_acl2]
;permit=0.0.0.0/0.0.0.0
;deny=10.24.20.171
;deny=10.24.20.103
;deny=209.16.236.1
;
; example_named_acl1 above shows an example of whitelisting. When whitelisting, the
; named ACLs should follow a deny that blocks everything (like deny=0.0.0.0/0.0.0.0)
; The following example explains how combining the ACLs works:
; <in another configuration>
; [example_item_with_acl]
; acl=example_named_acl1
; acl=example_named_acl2
;
; Suppose 209.16.236.0 tries to communicate and the ACL for that example is applied to it...
; First, example_named_acl1 is evaluated. The address is allowed by that ACL.
; Next, example_named_acl2 is evaluated. The address isn't blocked by example_named_acl2
; either, so it passes.
;
; Suppose instead 209.16.236.1 tries to communicate and the same ACL is applied.
; First, example_named_acl1 is evaluated and the address is allowed.
; However, it is blocked by example_named_acl2, so the address is blocked from the combined
; ACL.
;
; Similarly, the permits/denies in specific configurations that make up an ACL definition
; are also treated as a separate ACL for evaluation. So if we change the example above to:
; <in another configuration>
; [example_item_with_acl]
; acl=example_named_acl1
; acl=example_named_acl2
; deny=209.16.236.0
;
; Then 209.16.236.0 will be rejected by the non-named component of the combined ACL even
; though it passes the two named components.
;
;
; Named ACLs can use ipv6 addresses just like normal ACLs.
;[ipv6_example_1]
;deny = ::
;permit = ::1/128
;
;[ipv6_example_2]
;permit = fe80::21d:bad:fad:2323