This file is indexed.

/usr/share/kservices5/qimageioplugins/ico.desktop is in libkf5kdelibs4support-data 5.44.0-0ubuntu3.

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

The actual contents of the file can be viewed below.

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[Desktop Entry]
Type=Service
X-KDE-ServiceTypes=QImageIOPlugins
X-KDE-ImageFormat=ico
X-KDE-MimeType=image/vnd.microsoft.icon
X-KDE-Read=true
X-KDE-Write=false