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/usr/share/lintian/overrides/ledgersmb is in ledgersmb 1.3.25-1.

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The actual contents of the file can be viewed below.

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# Upstream includes empty directory intentionally, as standard locations for custom scripts
ledgersmb binary: package-contains-empty-directory usr/share/ledgersmb/bin/custom/
ledgersmb binary: package-contains-empty-directory usr/share/ledgersmb/scripts/custom/

# Upstream includes empty directory intentionally.
ledgersmb binary: package-contains-empty-directory usr/share/ledgersmb/sql/coa/ar/gifi/
ledgersmb binary: package-contains-empty-directory usr/share/ledgersmb/LedgerSMB/Reconciliation/CSV/Formats/

# Upstream now includes an embedded copy of the Scriptaculous Javascript Library. There is a package for it
# available in Debian but not of the same version they are using. They have not done any testing but they
# do not use "a lot of advanced stuff" so it may work.  Override warning until it can be tested with the
# versions that are available in Debian.
ledgersmb binary: embedded-javascript-library usr/share/ledgersmb/UI/ajax/scriptaculous/lib/prototype.js
ledgersmb binary: embedded-javascript-library usr/share/ledgersmb/UI/ajax/scriptaculous/src/scriptaculous.js
#