This file is indexed.

/etc/xdg/accept-languages.codes is in kio 5.44.0-0ubuntu1.

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

The actual contents of the file can be viewed below.

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[ReplacementCodes]
nb=nb,no
nn=nn,no
sr@latin=sr-Latn,sr
sr=sr-Cyrl,sr
pt_BR=pt-BR,pt