This file is indexed.

/lib/systemd/system/acpid.path is in acpid 1:2.0.26-1ubuntu2.

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

The actual contents of the file can be viewed below.

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[Unit]
Description=ACPI Events Check

[Path]
DirectoryNotEmpty=/etc/acpi/events/

[Install]
WantedBy=paths.target