1401,PERISH STORE INV,Quarterly,(V) INV810 USER NAME (EDIT REPORT IF 05309 PRSH INV),EXTRACT WAS RUN),(V) INV820 USER NAME (PERISHABLE INVENTORY REPORT),(VTD8) D:\DEPT\ACCT\MAIL\INV820.DAT,(V) INV820C USER NAME (PERISHABLE INVENTORY-BAKERY),(QUARTERLY RUN ONLY)
1402,PERSH INV BOOKS,Quarterly,(V) INV805 58 COPIES - USER NAME,(V) INV805 2 COPIES - USER NAME,(V) INV805A XTRA COPIES-SAVE IN COMPUTER ROOM,ANNUAL STORE INVENTORY ONLY:,(V) INV805 58 COPIES - USER NAME,(V) INV805 2 COPIES - USER NAME,(V) INV805A XTRA COPIES-SAVE IN COMPUTER ROOM
1403,BAKERY INV BOOKS,Quarterly,(V) INV805 35 COPIES - USER NAME,(V) INV805A 5 COPIES - SAVE IN COMPUTER ROOM,ANNUAL STORE INVENTORY ONLY:,(J) INV805 35 COPIES - USER NAME,(J) INV805A 5 COPIES - SAVE IN COMPUTER ROOM
1501,INV PRICE GUIDE,As Needed,(V) MSC052 BOTH COPIES ARE TO BE PUT IN BINDERS AND,AND LEFT ON THE CABINETS BEHIND THE DP,SECRETARY'S DESK

##</code><code>##

1401,PERISH STORE INV,Quarterly,(V) INV810 USER NAME (EDIT REPORT IF 05309 PRSH INV)
1401,PERISH STORE INV,Quarterly,(EXTRACT WAS RUN)
1401,PERISH STORE INV,Quarterly,(V) INV820 USER NAME (PERISHABLE INVENTORY REPORT)
1401,PERISH STORE INV,Quarterly,(VTD8) D:\DEPT\ACCT\MAIL\INV820.DAT
1401,PERISH STORE INV,Quarterly,(V) INV820C USER NAME (PERISHABLE INVENTORY-BAKERY)(QUARTERLY RUN ONLY)

##</code><code>##

#!C:\Perl\bin\perl
use strict;
use warnings;

open INPUT "input.csv"||die "Can not open: $!\n";
open OUTPUT "output.csv"||die "Can not open: $!\n";

while(<INPUT>){
  my @line = split /,/;
  my @line2 = @line[0..2];
  my @dist = @line[3..$#line];
  my $ref = \@dist;
  push @line2,$ref;

  ## Print to OUTPUT
}

close INPUT;
close OUTPUT;