/usr/ is in libkf5iconthemes-dev 5.44.0-0ubuntu1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/
/usr/include/
/usr/include/KF5/
/usr/include/KF5/KIconThemes/
/usr/include/KF5/KIconThemes/KIconButton
/usr/include/KF5/KIconThemes/KIconDialog
/usr/include/KF5/KIconThemes/KIconEffect
/usr/include/KF5/KIconThemes/KIconEngine
/usr/include/KF5/KIconThemes/KIconLoader
/usr/include/KF5/KIconThemes/KIconTheme
/usr/include/KF5/KIconThemes/kiconbutton.h
/usr/include/KF5/KIconThemes/kicondialog.h
/usr/include/KF5/KIconThemes/kiconeffect.h
/usr/include/KF5/KIconThemes/kiconengine.h
/usr/include/KF5/KIconThemes/kiconloader.h
/usr/include/KF5/KIconThemes/kicontheme.h
/usr/include/KF5/KIconThemes/kiconthemes_export.h
/usr/include/KF5/kiconthemes_version.h
/usr/lib/
/usr/lib/x86_64-linux-gnu/
/usr/lib/x86_64-linux-gnu/cmake/
/usr/lib/x86_64-linux-gnu/cmake/KF5IconThemes/
/usr/lib/x86_64-linux-gnu/cmake/KF5IconThemes/KF5IconThemesConfig.cmake
/usr/lib/x86_64-linux-gnu/cmake/KF5IconThemes/KF5IconThemesConfigVersion.cmake
/usr/lib/x86_64-linux-gnu/cmake/KF5IconThemes/KF5IconThemesTargets-debian.cmake
/usr/lib/x86_64-linux-gnu/cmake/KF5IconThemes/KF5IconThemesTargets.cmake
/usr/lib/x86_64-linux-gnu/qt5/
/usr/lib/x86_64-linux-gnu/qt5/mkspecs/
/usr/lib/x86_64-linux-gnu/qt5/mkspecs/modules/
/usr/lib/x86_64-linux-gnu/qt5/mkspecs/modules/qt_KIconThemes.pri
/usr/share/doc/
/usr/share/doc/libkf5iconthemes-dev/
/usr/share/doc/libkf5iconthemes-dev/copyright
/usr/lib/x86_64-linux-gnu/libKF5IconThemes.so
/usr/share/doc/libkf5iconthemes-dev/changelog.Debian.gz