use strict;
use warnings;

my $prev;
while (<DATA>) {
    print $prev unless /^\d{5}\s/;
    $prev = $_;
}
print $prev unless $prev =~ /^\d{5}\s/;

__DATA__
00210 SHIFT PAY PRIV SYSOU
00211 SV-PROG OS SAVE
00215 OS MIGRATE SAVE
00217 DEM OS SUPER SAVE1
00219 DEM OS SUPER SAVE2
00221 DEM OS SUPER SAVE3
00901 DSDFIL
01401 PERISH STORE INV
(V) INV810          BOB FERRANTE (EDIT REPORT IF 05309 PRSH INV) 
EXTRACT WAS RUN)                    
(V) INV820          BOB FERRANTE (PERISHABLE INVENTORY REPORT)   
(VTD8)              D:\DEPT\ACCT\MAIL\INV820.DAT                 
(V) INV820C         DIANE CALLAHAN (PERISHABLE INVENTORY-BAKERY) 
(QUARTERLY RUN ONLY)                         
01402 PERSH INV BOOKS
(V) INV805          58 COPIES - BOB FERRANTE                     
(V) INV805           2 COPIES - JIM MIAMIS                       
(V) INV805A         XTRA COPIES-SAVE IN COMPUTER ROOM            

ANNUAL STORE INVENTORY ONLY:                                     
(V) INV805          58 COPIES - USER                      
(V) INV805           2 COPIES - USER
(V) INV805A         XTRA COPIES-SAVE IN COMPUTER ROOM            
01403 BAKERY INV BOOKS
(V) INV805          35 COPIES - USER                     
(V) INV805A          5 COPIES - SAVE IN COMPUTER ROOM            

ANNUAL STORE INVENTORY ONLY:                                     
(J) INV805          35 COPIES - USER                     
(J) INV805A          5 COPIES - SAVE IN COMPUTER ROOM            

01405 PRSH INV. EXTRACT
(V) MSI000          OPERATIONS DOCUMENTATION (MSI DUMP LISTING)  
01501 INV PRICE GUIDE
01502 INV SLOTBOOK
(V) CIO102          OPERATIONS SUPERVISOR (2 COPIES)             

(2 COPIES-IN BINDERS AND LEAVE WITH CODERS)  
PRICE GUIDES                                 
01503 INV-DUPS
THE FOLLOWING OUTPUT WILL ONLY BE PRODUCED IF DUPLICATE         
SLOTS ARE FOUND.                                                
(V) INV900            USER                                
(V) INV969            USER
[download]

An alternative approach (if the data file is not too large) would be to slurp the whole data file into a scalar string in memory then use split to break it into records at the point between a newline and five digits. You can then use grep and tr (see Transliteration in Quote and Quote like Operators) to extract only those records that span more than one line, i.e. tr counts more than one newline.

use strict;
use warnings;

my $data = do {
   local $/;
   <DATA>;
   };

my @records = split m{(?<=\n)(?=\d{5}\D)}, $data;

my @goodRecords = grep { tr{\n}{} > 1 } @records;
print @goodRecords;

__END__
00210 SHIFT PAY PRIV SYSOU
00211 SV-PROG OS SAVE
00215 OS MIGRATE SAVE
00217 DEM OS SUPER SAVE1
00219 DEM OS SUPER SAVE2
00221 DEM OS SUPER SAVE3
00901 DSDFIL
01401 PERISH STORE INV
(V) INV810          BOB FERRANTE (EDIT REPORT IF 05309 PRSH INV) 
EXTRACT WAS RUN)                    
(V) INV820          BOB FERRANTE (PERISHABLE INVENTORY REPORT)   
(VTD8)              D:\DEPT\ACCT\MAIL\INV820.DAT                 
(V) INV820C         DIANE CALLAHAN (PERISHABLE INVENTORY-BAKERY) 
(QUARTERLY RUN ONLY)                         
01402 PERSH INV BOOKS
(V) INV805          58 COPIES - BOB FERRANTE                     
(V) INV805           2 COPIES - JIM MIAMIS                       
(V) INV805A         XTRA COPIES-SAVE IN COMPUTER ROOM            

ANNUAL STORE INVENTORY ONLY:                                     
(V) INV805          58 COPIES - USER                      
(V) INV805           2 COPIES - USER
(V) INV805A         XTRA COPIES-SAVE IN COMPUTER ROOM            
01403 BAKERY INV BOOKS
(V) INV805          35 COPIES - USER                     
(V) INV805A          5 COPIES - SAVE IN COMPUTER ROOM            

ANNUAL STORE INVENTORY ONLY:                                     
(J) INV805          35 COPIES - USER                     
(J) INV805A          5 COPIES - SAVE IN COMPUTER ROOM            

01405 PRSH INV. EXTRACT
(V) MSI000          OPERATIONS DOCUMENTATION (MSI DUMP LISTING)  
01501 INV PRICE GUIDE
01502 INV SLOTBOOK
(V) CIO102          OPERATIONS SUPERVISOR (2 COPIES)             

(2 COPIES-IN BINDERS AND LEAVE WITH CODERS)  
PRICE GUIDES                                 
01503 INV-DUPS
THE FOLLOWING OUTPUT WILL ONLY BE PRODUCED IF DUPLICATE         
SLOTS ARE FOUND.                                                
(V) INV900            USER                                
(V) INV969            USER
[download]

The output.

I hope this is useful.

EXCELLENT!! Thank you very much!

TStanley
--------
People sleep peaceably in their beds at night only because rough men stand ready to do violence on their behalf. -- George Orwell