This file is indexed.

/etc/nut/upsd.users is in nut-server 2.6.3-1ubuntu1.1.

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

The actual contents of the file can be viewed below.

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# Network UPS Tools: Example upsd.users
#
# This file sets the permissions for upsd - the UPS network daemon.
# Users are defined here, are given passwords, and their privileges are
# controlled here too.  Since this file will contain passwords, keep it
# secure, with only enough permissions for upsd to read it.

# --------------------------------------------------------------------------

# Each user gets a section.  To start a section, put the username in
# brackets on a line by itself.  To set something for that user, specify
# it under that section heading.  The username is case-sensitive, so
# admin and AdMiN are two different users.
#
# Possible settings:
#
# password: The user's password.  This is case-sensitive.
#
# --------------------------------------------------------------------------
#
# actions: Let the user do certain things with upsd.  
# 
# Valid actions are:
#
# SET	- change the value of certain variables in the UPS
# FSD   - set the "forced shutdown" flag in the UPS
# 
# --------------------------------------------------------------------------
#
# instcmds: Let the user initiate specific instant commands.  Use "ALL"
# to grant all commands automatically.  There are many possible  
# commands, so use 'upscmd -l' to see what your hardware supports.  Here
# are a few examples:
#
# test.panel.start	- Start a front panel test
# test.battery.start	- Start battery test
# test.battery.stop	- Stop battery test
# calibrate.start	- Start calibration
# calibrate.stop	- Stop calibration
#
# --------------------------------------------------------------------------
#
# Example:
#
#	[admin]
#		password = mypass
#		actions = SET
#		instcmds = ALL
#

#
# --- Configuring for a user who can execute tests only
#
#	[testuser]
#		password  = pass
#		instcmds  = test.battery.start
#		instcmds  = test.battery.stop

#
# --- Configuring for upsmon
#
# To add a user for your upsmon, use this example:
#
#	[upsmon]
#		password  = pass
#		upsmon master
# or
#		upsmon slave
#
# The matching MONITOR line in your upsmon.conf would look like this:
#
# MONITOR myups@localhost 1 upsmon pass master	(or slave)