This rule detects potentially unauthorized remote PowerShell sessions initiated from network service accounts on Windows systems. It focuses on traffic over ports 5985 or 5986 which are typically used by PowerShell remoting for WinRM (Windows Remote Management). The detection condition specifies that the source must not be associated with common service accounts like "NETWORK SERVICE" or any user tags linked to local system operations resisting typical secure network traffic indicators. It also accounts for false positives, recognizing that legitimate administrative activities can trigger this rule when performed via PowerShell remote sessions. In this context, the rule aims to alert on suspicious activity that could indicate lateral movement or remote execution of commands, contributing to potential unauthorized access within an organization's network.