/usr/share/fsviewer/icons/xpm/Makefile.am is in fsviewer-icons 1.0-6.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | icondatadir = $(pkgdatadir)/icons
icondata_DATA = *.xpm *.tif
EXTRA_DIST = $(icondata_DATA)
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