fbrm@debian:~$ setfacl -m u:nobody:r ~/CODE/PERL/t.pl 

fbrm@debian:~$ find $HOME/CODE/PERL -name '*.pl' | USR=nobody ./showperms.pl | column -t
DEBUG: Testing permissions against user 'nobody'
/                                  OTHER::r-x
/home/                             OTHER::r-x
/home/fbrm/                        ---
/home/fbrm/CODE/                   OTHER::r-x
/home/fbrm/CODE/PERL/              OTHER::r-x
/home/fbrm/CODE/PERL/showperms.pl  OTHER::r-x
/home/fbrm/CODE/PERL/t.pl          user:nobody:r--


fbrm@debian:~$ find $HOME/CODE/PERL -name '*.pl' | ./showperms.pl | column -t
DEBUG: Testing permissions against user 'fbrm'
/                                  OTHER::r-x       
/home/                             OTHER::r-x       
/home/fbrm/                        USER:fbrm:rwx
/home/fbrm/CODE/                   USER:fbrm:rwx  GROUP:fbrm:r-x
/home/fbrm/CODE/PERL/              USER:fbrm:rwx  GROUP:fbrm:rwx
/home/fbrm/CODE/PERL/showperms.pl  USER:fbrm:rwx  GROUP:fbrm:rwx
/home/fbrm/CODE/PERL/t.pl          USER:fbrm:rw-  GROUP:fbrm:rw-