The rule detects the creation of a process that impersonates another user through token manipulation in Windows environments. Attackers may utilize this technique to escalate privileges and circumvent access controls. The rule focuses on processes initiated with specific user IDs indicative of elevated privileges and checks their parent executables to identify anomalous behavior. A series of conditions are set to include well-known but potentially dangerous processes while excluding legitimate applications or behaviors that might trigger false positives. It incorporates checks for the digital signature status of processes and recent creation/modification dates to further assess the likelihood of malicious intent. In essence, this detection rule aims to recognize suspicious activity that could signal unauthorized privilege escalation attempts while allowing for safe exclusion of known benign activities.