my $INPUT = path( $inddirect, "company$qtr$yr.idx" )->openr;


        my $OUTPUT;
        if( $yr == $startyear && $qtr == $startqtr ) {
            $OUTPUT = path( $outfil )->openw; ## clobber
        } else {
            $OUTPUT = path( $outfil )->opena; ## append
        }