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When manipulating ACLs using the setfacl and getfacl commands (described in a moment) or certain ACL library functions, we specify textual representations of the ACL entries. Two formats are permitted for these textual representations:
Long text form ACLs contain one ACL entry per line, and may include comments, which are started by a # character and continue to the end-of-line. The getfacl command displays ACLs in long text form. The setfacl -M acl-file option, which takes an ACL specification from a file, expects the specification to be in long text form.
Short text form ACLs consist of a sequence of ACL entries separated by commas.