my @complete_list = ();
    my @sub_list      = ();
    my $cur_id = 0;

    for my $rec ( @records )
    {
        my $this_id              = $rec->{ID};
        # lots of other attributes here...

        if ( $this_id != $cur_id )
        {
            # we crossed an ID boundary:
            # push a "heading" record on to the list if there
            # is more than one record in the sub list

            if ( @sub_list > 1 )
            {
                # maybe lots of code here to build the record,
                # using all those attributes... 
                push @complete_list, { # ... some record };
            }

            # push the sub-list onto the main list and emtpy it out
            push @complete_list, @sub_list;
            @sub_list = ();
        }

        # accumulate records in the sub_list
        push @sub_list, { # ... some record };

        # keep track of the "current" (last) ID to see when it changes
        $cur_id = $this_id;
    }

    ####################
    # here is the boundary-condition where we need to 
    # take care of the last sub_list
    # cut-and-paste copy of the code inside the
    # ID-changed test: "if ( $this_id != $cur_id )" in the loop
    # YUCK!

    if ( @sub_list > 1 )
    {
        # maybe lots of code here to build the record,
        # using all those attributes... 
        push @complete_list, { # ... some record };
    }

    push @complete_list, @sub_list;

    # all done

    return \@complete_list;