This file is indexed.

/lib/systemd/system/incron.service is in incron 0.5.10-2.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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[Unit]
Description=file system events scheduler

[Service]
Type=forking
PIDFile=/run/incrond.pid
ExecStart=/usr/sbin/incrond

[Install]
WantedBy=multi-user.target