Every object has an owner, whether in an NTFS volume or Active Directory. The owner controls how permissions are set on the object and to whom permissions are granted.
Ownership can be taken by:
When an object is created, the person creating the object automatically becomes its owner. Administrators create and own most objects in Active Directory and on network servers when installing programs on the server. Users create and own data files in their home directories and some data files on network servers.
Ownership can be transferred in the following ways:
Although an administrator can take ownership, the administrator cannot transfer ownership to others. This restriction keeps administrators accountable for their actions.