/usr/src/linux-headers-4.4.0-1031-kvm/include/acpi is in linux-headers-4.4.0-1031-kvm 4.4.0-1031.37.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/src/linux-headers-4.4.0-1031-kvm/include/../../linux-kvm-headers-4.4.0-1031/include/acpi