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Now that we’ve looked at managing POSIX permissions, let’s look into ACLs, which most administrators will use more, given their flexibility. ACLs are a slightly different beast. Each entry in the ACL is known as an access control entry (ACE). You can have a lot of these entries, whereas you can only have the three objects for POSIX permissions. ACLs also provide a lot more types of permissions, including each of the following for the user or group specified in the ACE for files and/or folders:
Settings that allow users to change permissions of objects themselves
Can change permissions
Can change the owner (therefore taking ownership)