my $fh = new FileHandle "$dir/$file";

  defined $fh or die "couldnt open $file: $!";

  <$fh>;
  my %line;

  while (<$fh>) {
    my @line = map {
      s/^\s+//;
      s/\s+$//;
      s/\x0d//;
      $_;
    } ( quotewords("\t", 0, $_) ) ;

    $line[$FULL_NAME] =~ s<([^\x20\x21\x23\x27-\x3b\x3d\x3F-\x5B\x5D-\x7E])>
           <'&#'.(ord($1)).';'>seg;


    $line{$line[$ACRONYM]} =
      {
       type      => $line[$TYPE],
       full_name => $line[$FULL_NAME]
      } ;
  }

  \%line;