Source: AccountOwnerSharingRule
This object allows to manage the sharing rules for account, other than the owner.
When an Account is owned by a User who is related to the group referenced in the GroupId field, than the sharing rule applyes to the User or Group defined in the UserOrGroupId.
You can specify access levels to the Account object and to the main standard related objects: Case, Contact, Opportunity.
N.B. To enable access to this record, you have to contact Salesforce customer support.
This object can be created via GUI in Setup > Security Controle > Sharing Settings:
If you select, on step 2, a Rule Type of type Based on criteria you can also set Account's fields criteria to decide which groups can share the record:
This kind of configuration is not creatable using the AccountOwnerSharingRule object.
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