Username: JANDERSON                            Owner:  JOE ANDERSON
Last Login: 14-JAN-2002 08:14 (interactive),  4-MAR-2002 17:09 (non-interactive)
Username: PBARRETT                           Owner:  PAUL BARRETT
Last Login: 18-JAN-2006 08:14 (interactive),  24-MAR-2005 17:09 (non-interactive)

##</code><code>##

JANDERSON,JOE ANDERSON,14-JAN-2002 08:14,4-MAR-2002 17:09
PBARRETT,PAUL BARRETT,18-JAN-2006 08:14,24-MAR-2005 17:09

##</code><code>##

while (<IN>) {
        next if (/^\s*$/);
        chop;
        if (/^Username\:\s+([\w\s]+)\s+Owner\:\s+(.*)$/) {
                $username = $1;
                $desc = $2;
                print "$username,$desc,";
        }
        elsif (s/^(Last Login\:\s*)//) {
                ($login_times{"i"}, $login_times{"ni"}) = split /,/, $_;
                print "$login_times{\"i\"}, $login_times{\"ni\"}\n"; 
        }
        else {
                die "line invalid - $_, $!\n";
        }
}
close (IN);