This file is indexed.

/usr/bin/gnucash-make-guids is in gnucash 1:2.6.1-2.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/sh
PATH="/usr/lib/x86_64-linux-gnu/gnucash/overrides:${PATH}"
export PATH

GUILE_WARN_DEPRECATED="no"
export GUILE_WARN_DEPRECATED

exec "gnucash-make-guids" "$@"