use strict;
use warnings;

$/ = ' ';
my $line = '';
print "|012345678901234567890123456|\n";
while(my $chunk = <DATA>)
  {
    if((length($line) + length($chunk)) > 28)
      {
        # Remove the delimiter space and pad out
        chop($line);
        $line .= ' 'x(27-length($line));
        # Do the line processing
        print "|$line|\n";
        $line = '';
      }
    $line .= $chunk;
  }
# Process the final line
chop($line);
$line .= ' 'x(27-length($line));
print "|$line|\n";

__END__
012345678-A1234567 INCL.EUR 3,31 MWST JULI MONATL. GEB HR T-DSL FLAT 01.07.04-3



##</code><code>##

|012345678901234567890123456|
|012345678-A1234567 INCL.EUR|
|3,31 MWST JULI MONATL. GEB |
|HR T-DSL FLAT 01.07.04-3   |

##</code><code>##

while(my $chunk = <DATA>)
  {
    if(length($chunk) > 27)
      {
        # Process holdover line
        process_line($line) if($line);
        $line = '';
        while($chunk =~ s/^(.{27})//)
          {
            process_line($1);
          }
        $line = $chunk;
      } 
    elsif((length($line) + length($chunk)) > 28)
      {