Consider the following scenario:

• In a version of a Microsoft operating system that is earlier than Windows Vista, you create two users, User A and User B.
• You add the two users to the local Administrators group.
• You use the User A account to log on to the computer, and then you create a new folder. For example, you create Folder F. Then, you add files or subfolders to Folder F.
• You grant Read access to Folder F only to the User A account.
• You log off the computer, and then you use the User B account to log on to the computer.
• You upgrade the computer to Windows Vista.
• You use the User A account to log on to the computer.

In this scenario, the User A account no longer has Read access to Folder F.