Add-PSSnapin Microsoft.SharePoint.PowerShell -ErrorAction SilentlyContinue

 #Get All Web Applications
$webApps = Get-SPWebApplication #"http://sharepoint.company.com"

#Write Header to CSV File
"Site/List `t Title `t URL" | out-file UniquePermissions.csv

foreach ($webApp in $webApps)
{
    foreach ($site in $webApp.Sites)
    {
       foreach ($web in $site.AllWebs)
        {
   if ( ($web.HasUniqueRoleAssignments) -and ($web.IsRootWeb -eq $false))
   {
      $result ="Site `t $($web.Title) `t $($web.Url)"
      $result | Out-File UniquePermissions.csv -Append
      #You can get the permissions applied by: $web.permissions | format-list member, basepermissions
   }
    foreach ($list in $web.Lists)
     {
     if (($list.HasUniqueRoleAssignments) -and ($list.Hidden -eq $false))
      {
        $result= "List `t $($list.Title) `t $($list.Url)"
        $result | Out-File UniquePermissions.csv -Append
      }
    }
    $web.Dispose()
  }
   $site.Dispose()
 }

}