This file is indexed.

/usr/share/gupnp-dlna-2.0/dlna-profiles/aac.xml is in libgupnp-dlna-2.0-3 0.10.2-1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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<?xml version="1.0"?>

<!--
  Notes:

  * There are 2 <dlna-profile>s for each ISO profile because we need to support
    both MP4 and 3GPP containers, but a <dlna-profile> can have only one
    container
-->

<dlna-profiles>
  <include ref="common.xml" />

  <restrictions>
    <restriction id="AAC-ADTS" type="audio">
      <field name="stream-format" type="string">
        <value>adts</value>
      </field>
    </restriction>

    <restriction id="AAC-320" type="audio">
      <parent name="AAC" />

      <field name="bitrate" type="int" used="in-strict">
        <range min="0" max="320000" />
      </field>
    </restriction>

    <restriction id="AAC-576" type="audio">
      <parent name="AAC" />

      <field name="bitrate" type="int" used="in-strict">
        <range min="0" max="576000" />
      </field>
    </restriction>

    <restriction id="AAC-MULT5" type="audio">
      <parent name="AAC" />

      <field name="level" type="string">
        <value>1</value>
        <value>2</value>
        <value>4</value>
      </field>

      <field name="channels" type="int">
        <!-- Technically the profile supports upto 5.1, not 6 -->
        <range min="1" max="6" />
      </field>
      <field name="bitrate" type="int" used="in-strict">
        <range min="0" max="1440000" />
      </field>
    </restriction>
  </restrictions>

  <dlna-profile name="AAC_ADTS_320" mime="audio/vnd.dlna.adts">
    <restriction type="audio">
      <parent name="AAC-ADTS" />
      <parent name="AAC-320" />
    </restriction>
  </dlna-profile>

  <dlna-profile name="AAC_ISO_320" mime="audio/mp4">
    <parent name="MP4" />
    <parent name="AAC-320" />
  </dlna-profile>

  <dlna-profile name="AAC_ISO_320" mime="audio/3gpp">
    <parent name="3GP" />
    <parent name="AAC-320" />
  </dlna-profile>

  <dlna-profile name="AAC_ADTS" mime="audio/vnd.dlna.adts">
    <restriction type="audio">
      <parent name="AAC-ADTS" />
      <parent name="AAC-576" />
    </restriction>
  </dlna-profile>

  <dlna-profile name="AAC_ISO" mime="audio/mp4">
    <parent name="MP4" />
    <parent name="AAC-576" />
  </dlna-profile>

  <dlna-profile name="AAC_ISO" mime="audio/3gpp">
    <parent name="3GP" />
    <parent name="AAC-576" />
  </dlna-profile>

  <dlna-profile name="AAC_MULT5_ADTS" mime="audio/vnd.dlna.adts">
    <restriction type="audio">
      <parent name="AAC-ADTS" />
      <parent name="AAC-MULT5" />
    </restriction>
  </dlna-profile>

  <dlna-profile name="AAC_MULT5_ISO" mime="audio/mp4">
    <parent name="MP4" />
    <parent name="AAC-MULT5" />
  </dlna-profile>

  <dlna-profile name="AAC_MULT5_ISO" mime="audio/3gpp">
    <parent name="3GP" />
    <parent name="AAC-MULT5" />
  </dlna-profile>
</dlna-profiles>