This file is indexed.

/usr/share/lightsquid/ip2name/ip2name.list is in lightsquid 1.8-5.

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

The actual contents of the file can be viewed below.

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#ESL
#convert user -> ip , get user name from file
#file format
#
#192.168.0.96 User1
#192.168.0.106 User2
#192.168.0.105 User3
#
#if user not found -> return IP 

sub StartIp2Name() {
    my $ipfile = "/etc/squid/users.txt";

    open (F, "<$ipfile") || die ("ERROR: Can't open $ipfile!!! \n");
    while (<F>) {
      chomp;
      ($ip,$user) = split;
      $hIP2NAME{$ip}=$user;
    }  
    close (F);
}

sub Ip2Name($$$) {
# $Lhost,$user,$Ltimestamp
    my $ip=shift;
    my $ret;
    
    if (defined $hIP2NAME{$ip}) {
      $ret=$hIP2NAME{$ip};
    } else {
      $ret=$ip;
    }
    
    return $ret;
}

sub StopIp2Name() {
}

#warning !!!
1;