/usr/lib/libreoffice/program/scalc is in libreoffice-calc 1:4.2.3~rc3-0ubuntu2.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 | #!/bin/sh
cmd=`dirname "$0"`/soffice
exec "$cmd" --calc "$@"
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