#! perl -sw
use strict;
use Inline::Files;

my %second = map{ /^(\d+),.*$/; $1 => undef }<SECOND>;

while(<FIRST>) {
	/^(\d+),.*$/;
	print if not exists $second{$1};
}
 exit;
__FIRST__
1524781,Anderson,Jon,srv01,jon,12-05-02.
1843552,Bruford,William,srv01,william,12-17-02.
7589243,Howe,Steven,srv01,steven,12-05-02.
0547629,Squire,Chris,srv01,chris,12-05-02.
5486135,Wakeman,Rick,srv01,rick,12-17-02.
__SECOND__
1524781,Anderson,Jon,srv01,jon,12-05-02.
1843552,Bruford,William,srv01,william,12-17-02.
0547629,Squire,Chris,srv01,chris,12-05-02.

##</code><code>##

C:\test>215414
7589243,Howe,Steven,srv01,steven,12-05-02.
5486135,Wakeman,Rick,srv01,rick,12-17-02.

C:\test>