#!/usr/bin/perl -w
use strict;

my %users;
my $username;

while (<DATA>) {
    next if (/^\s*$/);
    chomp;
    if (/^Username\:\s+([A-Z]+)\s+Owner\:\s+(.*)$/) {
        $username = $1;
        $users{$username}{realname} = $2;
    }
    elsif (s/^(Last Login\:\s*)//) {
        ($users{$username}{i}, $users{$username}{ni}) = split /,/, $_;
    }
    else {
        die "line invalid - $_, $!\n";
    }
}

foreach my $user (keys %users) {
    print
        "$user,$users{$user}{realname},$users{$user}{i},$users{$user}{ni}\n";
}

__DATA__
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)