/usr/share/applications/audacity.desktop is in audacity 2.0.5-1ubuntu3.
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 10 11 12 13 14 15 16 17 18 19 20 | [Desktop Entry]
Name=Audacity
Name[de]=Audacity
Name[ru]=Audacity
GenericName=Sound Editor
GenericName[de]=Audio-Editor
GenericName[ru]=Редактор звуковых файлов
Comment=Record and edit audio files
Comment[de]=Audio-Dateien aufnehmen und bearbeiten
Comment[ru]=Запись и редактирование звуковых файлов
Icon=audacity
Type=Application
Categories=AudioVideo;Audio;AudioVideoEditing;
Exec=audacity %F
StartupNotify=false
Terminal=false
MimeType=application/x-audacity-project;application/ogg;audio/x-vorbis+ogg;audio/mpeg;audio/basic;audio/x-aiff;audio/x-wav;audio/flac;audio/x-flac;
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