This file is indexed.

/usr/sbin/update-icon-caches is in gtk-update-icon-cache 3.22.30-1ubuntu1.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/sh

case "$1" in
    ""|-h|--help)
        echo "Usage: $0 directory [ ... ]"
        exit 1
        ;;
esac

for dir in "$@"; do
    if [ ! -d "$dir" ]; then
        continue
    fi
    if [ -f "$dir"/index.theme ]; then
        # Generate or regenerate the cache    
        if ! gtk-update-icon-cache --force --quiet "$dir"; then
            echo "WARNING: icon cache generation failed for $dir"
        fi
    else
        # No more index.theme, remove the cache if it exists
        rm -f "$dir"/icon-theme.cache
        rmdir -p --ignore-fail-on-non-empty "$dir"
    fi
done

exit 0