This file is indexed.

/usr/share/accounts/providers/sip.provider is in account-plugin-sip 3.12.11-0ubuntu3.

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

The actual contents of the file can be viewed below.

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<?xml version="1.0" encoding="UTF-8" ?>
<!-- Generated using empathy/ubuntu-online-accounts/cc-plugins/generate-plugins.py
     Do NOT edit manually -->
<provider id="sip">
  <name>SIP</name>
  <icon>sip</icon>
  <plugin>empathy-accounts-plugin</plugin>
</provider>