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build_exclude_list() if $exclude_list_file;
build_exclude_dir() if $exclude_dir_file;

sub build_exclude_list {
    my $file = shift;
...
# ...

build_exclude_list ($exclude_list_file);

sub build_exclude_list {
    # ...
...
}

my $exclude_list = build_exclude_list ($exclude_list_file);