$VAR1 = {
  'requirement' => [
    {
      'contactname' => 'Joe Average',
      'content' => 'A power cord.'
    },
    {
      'contactnumber' => '555-1212',
      'contactname' => 'Jane Smith',
      'content' => 'A node name'
    }
  ]
};

##</code><code>##

use strict;
use XML::Simple;

my $data = do {local $/;<DATA>};
my $xml  = XMLin($data,forcearray=>1);
my $new;

for my $req (@{$xml->{requirement}}) {
   my %temp;
   $temp{text} = delete $req->{content};
   $temp{attributes} = [%$req];
   push @{$new->{requirements}}, {%temp};
}

__DATA__
<xml>
<requirement contactname="Joe Average">A power cord.</requirement>
<requirement contactname="Jane Smith" contactnumber="555-1212">A node name</requirement>
</xml>

##</code><code>##

$VAR1 = {
  'requirements' => [
    {
      'text' => 'A power cord.',
      'attributes' => [
        'contactname',
        'Joe Average'
      ]
    },
    {
      'text' => 'A node name',
      'attributes' => [
        'contactnumber',
        '555-1212',
        'contactname',
        'Jane Smith'
      ]
    }
  ]
};

##</code><code>##

$VAR1 = {
  'method' => [
    {
      'object' => [
        'Properties',
        'Do not use option Foo',
        'Server Name',
        'OK'
      ],
      'content' => [
        'Open up the ',
        ' page. Then uncheck the ',
        ' checkbox. Under ',
        ' enter ',
        ' and then hit '
      ],
      'input' => [
        'www.example.com'
      ]
    }
  ]
};