This file is indexed.

/usr/share/doc/acct/copyright is in acct 6.6.4-1.

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

The actual contents of the file can be viewed below.

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Format: https://www.debian.org/doc/packaging-manuals/copyright-format/1.0/
Upstream-Name: acct
Source: http://ftp.gnu.org/gnu/acct/

Files: *
Copyright: 1993-1998 Noel Cragg <noel@gnu.ai.mit.edu>
           2003  Ciaran O'Riordan <ciaran@member.fsf.org>
           2005-2006 Tim Schmielau <tim@physik3.uni-rostock.de>
           2009-2014 Markus Gothe <nietzsche@lysator.liu.se>
License: GPL-3
 This program is free software; you can redistribute it and/or
 modify it under the terms of the GNU General Public License
 as published by the Free Software Foundation; either version 2
 of the License, or (at your option) any later version.
 .
 This program is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License
 along with this program; if not, write to the Free Software
 Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA 02110-1301, USA.
 .
 On Debian systems, the complete text of the GNU General Public License
 can be found in /usr/share/common-licenses/GPL-3 file.

Files: debian/*
Copyright:  2016-2017 Marcos Fouces <marcos.fouces@gmail.com>
            2014 Alessio Treglia <alessio@debian.org>
            2009-2011,2014 Mathieu Trudel <mathieu.tl@gmail.com
            2009 Ralf Treinen <treinen@debian.org>
            2009 Santiago Vila <sanvila@debian.org>
            2006-2009 Daniel Baumann <daniel@debian.org>
            2004 Andrés Roldán <aroldan@debian.org>
            2004 Matt Zimmerman <mdz@debian.org>
            2003 Christian Perrier <bubulle@debian.org>
            2003 Luis Bustamante <luferbu@fluidsignal.com>
            1995-2003 Dirk Eddelbuettel <edd@debian.org>
            ?-1995 Ian Murdock 
License: GPL-2+
 This program is free software; you can redistribute it and/or
 modify it under the terms of the GNU General Public License
 as published by the Free Software Foundation; either version 2
 of the License, or (at your option) any later version.
 .
 This program is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License
 along with this program; if not, write to the Free Software
 Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA 02110-1301, USA.
 .
 On Debian systems, the complete text of the GNU General Public License
 can be found in /usr/share/common-licenses/GPL-2 file.