my $outfile = $_."_"."$nm" for @lines ;

##</code><code>##

print sprintf "Have %d items\n", 0+@lines;

my $item = $lines[0];
my $outfile = $item . '_' . $nm;
print "$outfile\n";

##</code><code>##

#! / usr/bin/perl -w

use strict;
use warnings;

use POSIX 'strftime';

my $nm = strftime('%Y', localtime).".txt";

my @lines = map  { /:([^\s]+)/ ? $1 : () } # take the stuff between the : and the first blank
            grep { /Acct:/ }
			<DATA>; # Read a file line by line and select the lines matching Acct:

print sprintf "Have %d items\n", 0+@lines;

my $item = $lines[0];
my $outfile = $item . '_' . $nm;
print "$outfile\n";

print $outfile;
#open (OUTFILE, ">$outfile");
# do whatever with the values in @lines
#print "$_\n" for @lines;

__DATA__

foo

Acct:123
Acct:456

bar