/usr/share/emacs/ is in elpa-ledger 3.1.2~pre1+g3a00e1c+dfsg1-5build5.
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/usr/share/emacs/site-lisp/
/usr/share/emacs/site-lisp/elpa-src/
/usr/share/emacs/site-lisp/elpa-src/ledger-3.1.2/
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