my @look = <DATA>;
my @out = sort { (split '\|', $a, 12)[4] <=> (split '\|', $b, 12)[4] } @look;
foreach my $line (@out) { 
    print $line;
}
__DATA__
accred|143|0|0|412|0|0|0|0|0|0|0|0|
accu-b|36|0|0|103|0|38|0|0|0|0|2|0|
accua|35|0|0|27|0|37|0|0|0|0|1|0|
[...]