A Group is an arbitrary category of associated User IDs and files. For example, a business wanting to separate the payroll department and the shipping department could establish a “shipping” Group and a “payroll” Group and associate appropriate User IDs with one or more of these Administrator-defined Groups. By establishing and using groups, the Administrator can offer file-level operation control to selected groups of users. For example, by using Groups along with file permission masks it is possible to enable users in the payroll department to read, but not write, to any file created by anyone else in the payroll department.
See also Two Kinds of Groups.