/usr/share/gnucash/ui/gnc-plugin-page-owner-tree-ui.xml is in gnucash-common 1:2.6.1-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<menubar>
<menu name="Edit" action="EditAction">
<placeholder name="EditSelectedPlaceholder">
<menuitem name="EditEditVendor" action="OTEditVendorAction"/>
<menuitem name="EditEditCustomer" action="OTEditCustomerAction"/>
<menuitem name="EditEditEmployee" action="OTEditEmployeeAction"/>
<!-- <menuitem name="EditDeleteOwner" action="OTDeleteOwnerAction"/> -->
<menuitem name="EditNewVendor" action="OTNewVendorAction"/>
<menuitem name="EditNewCustomer" action="OTNewCustomerAction"/>
<menuitem name="EditNewEmployee" action="OTNewEmployeeAction"/>
</placeholder>
</menu>
<menu name="Reports" action="ReportsAction">
<placeholder name="OtherReports">
<menuitem name="ReportVendorListingReport" action="OTVendorListingReportAction"/>
<menuitem name="ReportCustomerListingReport" action="OTCustomerListingReportAction"/>
<menuitem name="ReportOTVendorReport" action="OTVendorReportAction"/>
<menuitem name="ReportOTCustomerReport" action="OTCustomerReportAction"/>
<menuitem name="ReportOTEmployeeReport" action="OTEmployeeReportAction"/>
</placeholder>
</menu>
</menubar>
<toolbar name="DefaultToolbar">
<placeholder name="DefaultToolbarPlaceholder">
<toolitem name="ToolbarNewVendor" action="OTNewVendorAction"/>
<toolitem name="ToolbarNewCustomer" action="OTNewCustomerAction"/>
<toolitem name="ToolbarNewEmployee" action="OTNewEmployeeAction"/>
<toolitem name="ToolbarEditVendor" action="OTEditVendorAction"/>
<toolitem name="ToolbarEditCustomer" action="OTEditCustomerAction"/>
<toolitem name="ToolbarEditEmployee" action="OTEditEmployeeAction"/>
<!-- <toolitem name="ToolbarDeleteOwner" action="OTDeleteOwnerAction"/> -->
<separator name="ToolbarSep168"/>
<toolitem name="ToolbarNewBill" action="OTNewBillAction"/>
<toolitem name="ToolbarNewInvoice" action="OTNewInvoiceAction"/>
<toolitem name="ToolbarNewVoucher" action="OTNewVoucherAction"/>
<toolitem name="ToolbarVendorListing" action="OTVendorListingReportAction"/>
<toolitem name="ToolbarCustomerListing" action="OTCustomerListingReportAction"/>
</placeholder>
</toolbar>
<popup name="MainPopup" action="FakeToplevel">
<placeholder name="PopupPlaceholder2">
<menuitem name="EditVendor" action="OTEditVendorAction"/>
<menuitem name="EditCustomer" action="OTEditCustomerAction"/>
<menuitem name="EditEmployee" action="OTEditEmployeeAction"/>
<!-- <menuitem name="DeleteOwner" action="OTDeleteOwnerAction"/> -->
<separator name="ToolbarSep169"/>
<menuitem name="NewBill" action="OTNewBillAction"/>
<menuitem name="NewInvoice" action="OTNewInvoiceAction"/>
<menuitem name="NewVoucher" action="OTNewVoucherAction"/>
<menuitem name="OTVendorReport" action="OTVendorReportAction"/>
<menuitem name="OTCustomerReport" action="OTCustomerReportAction"/>
<menuitem name="OTEmployeeReport" action="OTEmployeeReportAction"/>
</placeholder>
</popup>
</ui>
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