From LQWiki

Access Control Lists or ACL's are a feature that allows more granular control of files, that is available with read, write, execute, alone. In the -ixes, they are an add-on to the base OS. The Windows implementation is built-in and is substantially more robust than what is available in Unix/Linux. However, misconfiguring them in Windows is easy to do because documentation is tightly controlled and requires an additional out-of-pocket expenditure.

• setfacl
• getfacl