param(
    $Path,
    $Filter="WABTEC\*",
    $NewOwner=$env:USERNAME,
    [switch]
    $Set=$false,
    [Int]
    $Depth=99
)
$ErrorActionPreference = "stop"
$NewOwnerAccount = New-Object System.Security.Principal.Ntaccount($NewOwner);

Get-ChildItem -Recurse -Depth $Depth -Path $path | ForEach-Object {
    $currentPath = $_.FullName
    try
    {
        $ACL = Get-Acl $currentPath
    }
    catch
    {
        Write-Output ("Error getting permissions of: " + $currentPath)
        throw $_
    }
    $Owner = ($ACL).Owner

    $out = [PSCustomObject]@{
        Path=$currentPath;
        Owner=$Owner;
        NewOwner=$NewOwnerAccount;
    }
    
    $ACL.SetOwner($NewOwnerAccount) | Out-Null

    if (-not ($Owner -like $Filter)) {
        $out
        if ($Set) {
            try
            {
                $ACL | Set-Acl -Path $currentPath;
            }
            catch
            {
                Write-Output ("Error setting permissions of: " + $currentPath)
                throw $_
            }
        }
    }
}