This file is indexed.

/usr/share/acl2-7.1/books/tools/time-dollar-with-gc.acl2 is in acl2-books-source 7.1-1.

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The actual contents of the file can be viewed below.

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(in-package "ACL2")
; cert-flags: ? t :ttags (:profiling)
(certify-book "time-dollar-with-gc" ? t :ttags (:profiling))