/usr/share/menu/libreoffice-calc is in libreoffice-calc 1:3.5.2-2ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | ?package(libreoffice-calc):needs="X11" section="Applications/Office"\
title="LibreOffice Calc" command="/usr/bin/libreoffice --calc"\
hints="Spreadsheets"\
kderemove="y"\
icon="/usr/share/icons/hicolor/32x32/apps/libreoffice-calc.xpm"
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