use warnings;
use strict;

while (<DATA>){
    print unless /computer.|^\s+$/i;
}

__DATA__

COMPUTER1

ACCT1
ACCT2
ACCT3

##</code><code>##

print grep{!/computer.|^\s+$/i}<DATA>;

##</code><code>##

ACCT1
ACCT2
ACCT3
ACCT4
ACCT7
ACCT8
ACCT9