Param (
    [parameter(Mandatory=$false)] [string]$RootPath = ".\"
)

$ACLList = (Get-ChildItem -Path $RootPath -Recurse | Get-Acl);

foreach ($ACLItem in $ACLList) {
    Write-Output " ";
    Write-Output $ACLItem.Path.Substring($ACLItem.Path.LastIndexOf("::")+2);

    foreach ($Accessor in $ACLItem.Access) {
        Write-Output ([string]::Format("    Identity {0} has {1} {2}", `
            $Accessor.IdentityReference, `
            $Accessor.AccessControlType, `
            $Accessor.FileSystemRights
        ));
    }
}