This file is indexed.

/usr/share/cdbs/1/rules/acc.mk is in dh-acc 2.2-2ubuntu1.

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

The actual contents of the file can be viewed below.

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# acc.mk - dh-acc integration for CDBS.

CDBS_BUILD_DEPENDS_rules_acc := abi-compliance-checker
CDBS_BUILD_DEPENDS += , $(CDBS_BUILD_DEPENDS_rules_acc)

common-binary-post-install-arch::
	dh_acc