/usr/share/menu/gnumeric is in gnumeric 1.10.17-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | ?package(gnumeric):needs="X11" section="Applications/Office" \
hints="Gnome,Spreadsheets" \
title="gnumeric" command="/usr/bin/gnumeric" \
icon="/usr/share/pixmaps/gnome-gnumeric.xpm"
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