This file is indexed.

/etc/iet/targets.allow is in iscsitarget 1.4.20.3+svn499-0ubuntu2.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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# The semantics are:
#
# * Without any entries no target will accept connections or be discovered
#   on any address.
#  
# * By default we allow all targets to accept connections and to be
#   discovered on any address with the "ALL ALL" entry.
#
# * Override which targets will accept connections on and be discovered on
#   which addresses by putting an entry for a given target followed by a
#   comma separated list of IP addresses, separate the two with whitespace.
#
# * Entry processing stops at the "ALL" target entry if present.
#
#
# Some examples
#
#iqn.2001-04.com.example:storage.disk1.sys1.xyz 192.168.0.0/16
#iqn.2001-04.com.example:storage.disk1.sys2.xyz [3ffe:302:11:1:211:43ff:fe31:5ae2], 192.168.22.24
#iqn.2001-04.com.example:storage.disk1.sys3.xyz ALL
#iqn.2001-04.com.example:storage.disk1.sys4.xyz 192.168.22.3
# ALL 192.168.0.0/16
ALL ALL