Microsoft Knowledge Base Article 320046 contains the following summary:

This step-by-step article describes how to use the File Ownership Script tool (Fileowners.pl) to display and change the owner of folders and files on NTFS volumes of local and remote Microsoft Windows 2000-based computers.

The File Ownership Script tool is available in Microsoft Windows 2000 Resource Kit Supplement 1. Use this script tool to perform the following tasks:

Take ownership of files and folders on NTFS volumes.
Query the owners of files and folders on NTFS volumes.

The information that Fileowners.pl displays corresponds to the information that appears on the Owner tab of the Properties dialog box of a folder or file. To view this information, follow these steps:

1. Start Windows Explorer.
2. Right-click a folder or file, and then click Properties .
3. Click the Security tab, click Advanced , and then click the Owner tab.