This file is indexed.

/usr/share/dbus-1/system-services/net.ibh.NeedRestart.System.service is in needrestart-session 0.3-2.

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

The actual contents of the file can be viewed below.

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[D-BUS Service]
Name=net.ibh.NeedRestart.System
Exec=/usr/lib/needrestart-session/needrestart-dbus-system
User=needrestart-dbus