/usr/share/app-install/desktop/libreoffice-calc:libreoffice-calc.desktop is in app-install-data 14.04.0.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# This file is part of the LibreOffice project.
#
# This Source Code Form is subject to the terms of the Mozilla Public
# License, v. 2.0. If a copy of the MPL was not distributed with this
# file, You can obtain one at http://mozilla.org/MPL/2.0/.
#
# This file incorporates work covered by the following license notice:
#
# Licensed to the Apache Software Foundation (ASF) under one or more
# contributor license agreements. See the NOTICE file distributed
# with this work for additional information regarding copyright
# ownership. The ASF licenses this file to you under the Apache
# License, Version 2.0 (the "License"); you may not use this file
# except in compliance with the License. You may obtain a copy of
# the License at http://www.apache.org/licenses/LICENSE-2.0 .
#
[Desktop Entry]
X-AppInstall-Package=libreoffice-calc
X-AppInstall-Popcon=76447
X-AppInstall-Section=main
Version=1.0
Terminal=false
Icon=libreoffice-calc
Type=Application
Categories=Office;Spreadsheet;
Exec=libreoffice --calc %U
MimeType=application/vnd.oasis.opendocument.spreadsheet;application/vnd.oasis.opendocument.spreadsheet-template;application/vnd.sun.xml.calc;application/vnd.sun.xml.calc.template;application/msexcel;application/vnd.ms-excel;application/vnd.openxmlformats-officedocument.spreadsheetml.sheet;application/vnd.ms-excel.sheet.macroenabled.12;application/vnd.openxmlformats-officedocument.spreadsheetml.template;application/vnd.ms-excel.template.macroenabled.12;application/vnd.ms-excel.sheet.binary.macroenabled.12;text/csv;application/x-dbf;text/spreadsheet;application/csv;application/excel;application/tab-separated-values;application/vnd.lotus-1-2-3;application/vnd.oasis.opendocument.chart;application/vnd.oasis.opendocument.chart-template;application/x-dbase;application/x-dos_ms_excel;application/x-excel;application/x-msexcel;application/x-ms-excel;application/x-quattropro;application/x-123;text/comma-separated-values;text/tab-separated-values;text/x-comma-separated-values;text/x-csv;application/vnd.oasis.opendocument.spreadsheet-flat-xml;
Name=LibreOffice Calc
GenericName=Spreadsheet
Comment=Perform calculations, analyze information and manage lists in spreadsheets by using Calc.
StartupNotify=true
X-GIO-NoFuse=true
Keywords=Accounting;Stats;OpenDocument Spreadsheet;Chart;Microsoft Excel;Microsoft Works;OpenOffice Calc;ods;xls;xlsx;
InitialPreference=5
StartupWMClass=libreoffice-calc
X-KDE-Protocols=file,http,smb,ftp,webdav
Actions=NewDocument;
[Desktop Action NewDocument]
Name=New Spreadsheet
Exec=libreoffice --calc
OnlyShowIn=Unity;
X-Ubuntu-Gettext-Domain=app-install-data
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