$COMNTS=~s/\'/''/g;
$ADR_L1=~s/\'/''/g;        
$ADR_L2=~s/\'/''/g;
$ADR_L3=~s/\'/''/g;

##</code><code>##

foreach (qw(CLIENT RECORD CONTROL ...)) {
 $hash{$_} =$data[$idx++];
}