ACL is regular ACL. An ACL has one or more entries that identify a user or group and the object‑level permissions accorded that user or group by the ACL.
Where as ACL template (or template ACL) is customized form of ACL. A template ACL is an ACL that can be used in many contexts. Template ACLs use
aliases in place of user or group names in the entries. The aliases are resolved when the ACL is assigned to an object. A template ACL allows you to create one ACL that you can use in a variety of contexts and applications and ensure that the permissions are given to the appropriate users and groups.
