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"FY01","HSP","Local","Plan","Final","300","C4000","A0000","Entity","52
+112",#Mi,1,2,3,4,5,6,7,8,9,10,11,12
"FY01","HSP_","Local","Plan","Final","300","C4000","A0000","Entity","5
+2122",#Mi,1,2,3,4,5,6,7,8,9,10,11,12

"C4000","A0000",C4800,A1900

"FY17","HSP_InputValue","Local","Plan","Final","10","C4800","A1900","E
+ntity","52112",#Mi,1,2,3,4,5,6,7,8,9,10,11,12
"FY17","HSP_InputValue","Local","Plan","Final","10","C4800","A1900","E
+ntity","52122",#Mi,1,2,3,4,5,6,7,8,9,10,11,12

open (SourceFile, "$ARGV[0]");
open (TargetFile, ">$ARGV[1]");
...
}    
close (SourceFile);
close (TargetFile);