@tag = split ' ', $line, 2;
   $field{ $tag[0] } = $tag[1];

##</code><code>##

   $bill{ $field{ACCOUNT} } = $field{BILLAMOUNT}  if %field;
   %field = ();

##</code><code>##

  $bill{ $field{ACCOUNT} } = { %field }  if %field;
  %field = ();