This file is indexed.

/usr/share/gnucash/ui/gnc-plugin-account-tree-ui.xml is in gnucash-common 1:2.6.12-1.

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

The actual contents of the file can be viewed below.

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<ui>
  <menubar>
    <menu name="View" action="ViewAction">
      <placeholder name="ViewMiddlePlaceholder">
        <menuitem name="ViewAccountTree" action="ViewAccountTreeAction"/>
      </placeholder>
    </menu>
  </menubar>
</ui>