This file is indexed.

/etc/xdg/libksieve.categories is in libkf5ksieve-data 4:17.12.3-0ubuntu1.

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

The actual contents of the file can be viewed below.

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org.kde.pim.libksieve kdepim (libksieve)
org.kde.pim.kmanagersieve kdepim (libksieve manager)
org.kde.pim.sieve kioslave (sieve)