sub make_list {
  my %opt  = @_;
  my $file = $opt{file} && ref($opt{file}) eq 'ARRAY' ? data_file(@{$opt{file}}) : $opt{file};
  my $raw_headers = $opt{'headings'} ? $opt{'headings'} : ['heading'];
  unshift @$raw_headers, 'key' if scalar @$raw_headers == 1;

  my %exapansions;
  my $headers = [map { s/\+$// && $exapansions{$_}++; $_ } @$raw_headers];

  my %list;
  my $csv = csv (
    in               => $file,
    headers          => $headers,
    sep_char         => '|',
    quote_char       => undef,
    empty_is_undef   => 1,
    allow_whitespace => 1,
    auto_diag        => 1,
    on_in            => sub {
      for my $header (@$headers) {
        if (scalar @$headers == 2) {
          $header eq $headers->[0] and next;
          $list{$_{$headers->[0]}} = $exapansions{$header} ? [split(m/;\s*/, $_{$header})] : $_{$header};
        }
        else {
          $list{$_{$headers->[0]}}{$header} = $exapansions{$header} ? [split(m/;\s*/, $_{$header})] : $_{$header};
        }
      }
    }
  );

  return \%list;
}