/usr/ is in libpolkit-backend-1-dev 0.104-1ubuntu1.1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/
/usr/include/polkit-1/
/usr/include/polkit-1/polkitbackend/
/usr/include/polkit-1/polkitbackend/polkitbackendlocalauthority.h
/usr/include/polkit-1/polkitbackend/polkitbackendauthority.h
/usr/include/polkit-1/polkitbackend/polkitbackend.h
/usr/include/polkit-1/polkitbackend/polkitbackendactionlookup.h
/usr/include/polkit-1/polkitbackend/polkitbackendinteractiveauthority.h
/usr/include/polkit-1/polkitbackend/polkitbackendtypes.h
/usr/lib/
/usr/lib/x86_64-linux-gnu/
/usr/lib/x86_64-linux-gnu/libpolkit-backend-1.a
/usr/lib/x86_64-linux-gnu/pkgconfig/
/usr/lib/x86_64-linux-gnu/pkgconfig/polkit-backend-1.pc
/usr/share/
/usr/share/doc/
/usr/share/doc/libpolkit-backend-1-dev/
/usr/share/doc/libpolkit-backend-1-dev/copyright
/usr/lib/x86_64-linux-gnu/libpolkit-backend-1.so
/usr/share/doc/libpolkit-backend-1-dev/changelog.Debian.gz