This file is indexed.

/etc/xdg/cgcicon.knsrc is in kde-config-gtk-style 4:5.5.5-0ubuntu1.

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

The actual contents of the file can be viewed below.

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[KNewStuff3]
Categories=Xfce Icon Theme
Uncompress=always
InstallPath=.icons