Add-PSSnapin microsoft.sharepoint.powershell -ErrorAction SilentlyContinue
$webUrl = "https://sharepoint.DOMAIN.com/";
$web = Get-SPWeb $webUrl;
$oList=$web.Lists["General Documents"];
foreach($folder in $oList.Folders) {
    if($folder.Name -eq "Accounting Department") {
        $query = New-Object Microsoft.SharePoint.SPQuery;
        #$query.Query = "<Where><Eq><FieldRef Name='FSObjType'/><Value Type='Lookup'>1</Value></Eq></Where>";
        $query.Folder = $folder.Folder;
        $query.ViewAttributes = "Scope='RecursiveAll'";
        $folderItems = $olist.GetItems($query)
        foreach($item in $folderItems) {
            if($item.HasUniqueRoleAssignments) {
                Write-Host "Inheritance needs to be reset on" $item.url
                #$item.ResetRoleInheritance()
                #$item.Update()
                }
            }
        }
    }