This file is indexed.

/usr/include/KF5/Akonadi/Calendar/ETMCalendar is in libkf5akonadicalendar-dev 4:17.12.3-0ubuntu1.

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

The actual contents of the file can be viewed below.

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#include "akonadi/calendar/etmcalendar.h"