sub H_header {  
    # unpack the record into local fields     
    # Write the EOB record
}

sub D_detail {    
    # parse the input record into different individual fields
    # write the detail service record
}
    
sub C_write_claims {
    foreach (@claim_recs) {    
        # parse the input record into different fields    
        # write the claim record
    }
}