/usr/lib/ace/include/makeinclude/ is in libace-dev 6.0.3+dfsg-0.2.
This file is owned by root:root, with mode 0o755.
..
/usr/lib/ace/include/makeinclude/all_in_one.GNU
/usr/lib/ace/include/makeinclude/component_check.GNU
/usr/lib/ace/include/makeinclude/macros.GNU
/usr/lib/ace/include/makeinclude/platform_aix.GNU
/usr/lib/ace/include/makeinclude/platform_aix_g++.GNU
/usr/lib/ace/include/makeinclude/platform_aix_ibm.GNU
/usr/lib/ace/include/makeinclude/platform_cegcc.GNU
/usr/lib/ace/include/makeinclude/platform_clang_common.GNU
/usr/lib/ace/include/makeinclude/platform_cygwin32.GNU
/usr/lib/ace/include/makeinclude/platform_freebsd.GNU
/usr/lib/ace/include/makeinclude/platform_g++_common.GNU
/usr/lib/ace/include/makeinclude/platform_gnuwin32_common.GNU
/usr/lib/ace/include/makeinclude/platform_hpux_aCC.GNU
/usr/lib/ace/include/makeinclude/platform_hpux_gcc.GNU
/usr/lib/ace/include/makeinclude/platform_integrity_ghs.GNU
/usr/lib/ace/include/makeinclude/platform_linux.GNU
/usr/lib/ace/include/makeinclude/platform_linux_clang.GNU
/usr/lib/ace/include/makeinclude/platform_linux_common.GNU
/usr/lib/ace/include/makeinclude/platform_linux_icc.GNU
/usr/lib/ace/include/makeinclude/platform_linux_pgi.GNU
/usr/lib/ace/include/makeinclude/platform_linux_suncc.GNU
/usr/lib/ace/include/makeinclude/platform_lynxos.GNU
/usr/lib/ace/include/makeinclude/platform_macosx.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_common.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_icc.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_iphone.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_leopard.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_lion.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_panther.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_snowleopard.GNU
/usr/lib/ace/include/makeinclude/platform_macosx_tiger.GNU
/usr/lib/ace/include/makeinclude/platform_macros.GNU
/usr/lib/ace/include/makeinclude/platform_mingw32.GNU
/usr/lib/ace/include/makeinclude/platform_netbsd.GNU
/usr/lib/ace/include/makeinclude/platform_openbsd.GNU
/usr/lib/ace/include/makeinclude/platform_openvms.GNU
/usr/lib/ace/include/makeinclude/platform_qnx_gcc.GNU
/usr/lib/ace/include/makeinclude/platform_rtems.x_g++.GNU
/usr/lib/ace/include/makeinclude/platform_sunos5_common.GNU
/usr/lib/ace/include/makeinclude/platform_sunos5_g++.GNU
/usr/lib/ace/include/makeinclude/platform_sunos5_sunc++.GNU
/usr/lib/ace/include/makeinclude/platform_tandem.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks6.2.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks6.3.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks6.4.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks6.5.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks6.6.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks6.7.GNU
/usr/lib/ace/include/makeinclude/platform_vxworks6.8.GNU
/usr/lib/ace/include/makeinclude/platform_win32_dmc.GNU
/usr/lib/ace/include/makeinclude/platform_win32_icc.GNU
/usr/lib/ace/include/makeinclude/platform_win32_interix.GNU
/usr/lib/ace/include/makeinclude/platform_win32_msvc.GNU
/usr/lib/ace/include/makeinclude/rules.bin.GNU
/usr/lib/ace/include/makeinclude/rules.common.GNU
/usr/lib/ace/include/makeinclude/rules.lib.GNU
/usr/lib/ace/include/makeinclude/rules.local.GNU
/usr/lib/ace/include/makeinclude/rules.nested.GNU
/usr/lib/ace/include/makeinclude/rules.nolocal.GNU
/usr/lib/ace/include/makeinclude/rules.nonested.GNU
/usr/lib/ace/include/makeinclude/wrapper_macros.GNU