# Open the output file for the cmdtxt audit trail selected
open TXT,">$txt" or die "Can't create $txt : $!\n";

# execute the sql statement
$sth=$dbh->prepare("@sql");
$sth->execute;
while ($data = $sth->fetchrow_arrayref()) {
     chomp $data->[13];
   $data->[13] =~ tr/\t//; # get rid of the tabs
          if ( $data->[4] > 1) {
         print TXT "$data->[13]";
      } else {
         print TXT  "\nBOR $data->[3]|$data->[2]|$data->[9]|$data->[10]|$data->[4]|$data->[13]";
      }
}
$sth->finish;
$dbh->disconnect;
close TXT;

# Create the spreadsheet and set up formats
$workbook  = Spreadsheet::WriteExcel->new("my.xls");
# Set up various workbook formats here....
# Create some worksheets
         $sheet1 = $workbook->add_worksheet('Tools');
         $sheet2 = $workbook->add_worksheet('Client');
         $sheet3 = $workbook->add_worksheet('Fares');
# create some column headings for each worksheet here...

# Set up some lookup lists using Regexp::List here...

# Read the intermediate file and populate the worksheets 
$/="BOR ";
open TXT,"<$txt" or die "Can't open $txt : $!\n";
while( <TXT> ) {
    chomp;
    if( m[/\-] ) {
        $_ .= <TXT> until m[\-/];
        s[ \s? / \- .+? \- / \s? ][]smgx;# cut out some unwanted txt
        chomp;
    }
   my @rec = split /\|/;
      $aa = $rec[0];
      $bb = $rec[1];
      $cc = $rec[2];
      $dd = $rec[3];
      # $rec[4] isn't used here
      $ee = $rec[5];

    if ($ee =~ /$regexp1/) {
       popxls($sheet1,$normal,$darow); # populate worksheet 1
       $darow++;
    } elsif ($ee =~ /$regexp2/) {
       popxls($sheet2,$normal,$arow); # populate worksheet 2
       $arow++;
    } elsif ($ee =~ /$regexp3/) {
       popxls($sheet3,$normal,$srow); # populate worksheet3
       $srow++;
    }
}
close TXT;

sub popxls {
               $col = 0;
               my $type = $_[0];
               my $fmt = $_[1];
               my $row = $_[2];

               $type->write($row, $col, "$ee", $fmt); $col++;
               $cmdtype->write($row, $col, $aa, $fmt); $col++;
               $cmdtype->write($row, $col, "$bb", $fmt); $col++;
               $cmdtype->write($row, $col, "$cc", $fmt); $col++;
               $cmdtype->write($row, $col, "$dd", $fmt);
}