This file is indexed.

/usr/lib/gnome-settings-daemon-3.0/gtk-modules/at-spi2-atk.desktop is in libatk-adaptor 2.4.0-1ubuntu2.

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

The actual contents of the file can be viewed below.

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[GTK Module]
Name=AT-SPI2 ATK
Description=Accessibility ToolKit GTK+ Module
X-GTK-Module-Name=gail:atk-bridge
X-GTK-Module-Enabled-Schema=org.gnome.desktop.interface
X-GTK-Module-Enabled-Key=toolkit-accessibility