#! perl -slw
use strict;

$/ = "\n1SYSTEM"; ## para mode

my @fields;
while( my $page = <DATA> ) {
    ## Extract date
    $page =~ m[ACTUALS THRU (\d\d)/(\d\d)] 
        and my $period = "${1}20${2}" 
        or die "Couldn't get date";

    ## Extract body and split into lines 
    ## discarding total(*) lines 
    $page =~ m[COST\n(.+)]s 
        and my @lines = grep{!m[^0.\*] } split "\n", $1 
        or last;

    for my $line ( @lines ) {
        my @temp;
        ## Split the line into fields. Skip the last line
        eval{ 
           @temp = unpack 
               'xa5x2a3x2a15x2a6x2a5x2a5x4a5x9a8x4a9x5a5x15a5x4a9', 
               $line; 
        } or last;
 
        ## Fill in th missing fields from previous line
        $temp[ $_ ] =~ m[^\s+$] and $temp[ $_ ] = $fields[ $_ ] for 0, 1, 2, 3;

        ## output formatted appropriately
        print join '|', $period, @temp;

        ## Save fields for in-filling.
        @fields = @temp;
    }
}
__DATA__