/etc/xdg/autostart/at-spi-dbus-bus.desktop is in at-spi2-core 2.10.2.is.2.10.1-0ubuntu1.
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 6 7 8 9 | [Desktop Entry]
Type=Application
Name=AT-SPI D-Bus Bus
Exec=/usr/lib/at-spi2-core/at-spi-bus-launcher --launch-immediately
OnlyShowIn=GNOME;Unity;
NoDisplay=true
AutostartCondition=GSETTINGS org.gnome.desktop.interface toolkit-accessibility
X-GNOME-AutoRestart=true
X-GNOME-Autostart-Phase=Initialization
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