/usr/share/desktop-directories/Utility-Accessibility.directory is in gnome-menus 3.10.1-0ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 | [Desktop Entry]
Name=Universal Access
Comment=Universal Access Settings
Type=Directory
Icon=preferences-desktop-accessibility
X-Ubuntu-Gettext-Domain=gnome-menus-3.0
|