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  my @list       = map { chomp($_); $_ } <$fh>;
  my @uc_list    = map { chomp $_; [uc $_] } <$lc_fh>; # used only onc
+e
  my @split_list = map { chomp $_; [ split(/\|/, $_) ] } <$piped_fh>; 
+# used only once

  my @array = map {
    $_ =~ s/^[\*\+-] (.+)/$1/;
    some_sub($_, $opt);
  } @another_array;

  my @ids = map {
    $_ =~ s/<.+?>//g;
...
    $_ =~ s/[^\w:.\-]//g;
    $_;
  } grep {defined($_)} @base;

sub fancy_map {
  my ($opt, $list) = @_;
...
    }
  } @{$list};
}

  if ($raw_value =~ /\*/) {    # multiplication
    $total_value = eval($raw_value);
...
    $base_value = eval($raw_value);
    ($total_value, $amount) = split(/\//, $raw_value);
  }