for($r = $wks->{MinRow}; $wks->{MaxRow} && $r <= $wks->{MaxRow}; $r++) {
		if(cell($wks,$r,0) !~ /(group|category|project|client)/i)      { next; }
		if(cell($wks,$r,0) =~ /group/i)    { $group=    cell($wks,$r,1); next; }
		if(cell($wks,$r,0) =~ /category/i) { $category= cell($wks,$r,1); next; }
		if(cell($wks,$r,0) =~ /project/i)  { $project= cell($wks,$r,1); $client= "0"; }
		if(cell($wks,$r,0) =~ /client/i)   { $client=  cell($wks,$r,1); }
##</code><code>##

# Utility function to safely look inside of a Cell
sub cell {
	my ($Wks, $r, $c)= @_;
	if (defined $Wks->{Cells}[$r][$c]) {
		my $val= $Wks->{Cells}[$r][$c]->Value;
		$val =~ s/ \(/\(/gi;
		$val =~ s/formerly/Frm\./gi;
		$val =~ s/\s\s/ /gi;
		return $val;
		}
	return "";
	}

##</code><code>##

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

use Spreadsheet::ParseExcel;

my $parse_excel = Spreadsheet::ParseExcel->new();

	my $workbook1= $parse_excel->Parse('data/DASNYFootnotes.xls');
		print "Max row : ", 1 + ${$workbook1->{Worksheet}}[0]->{MaxRow}, "\n";

	my $workbook2= $parse_excel->Parse("data/dasnyFootnotes.xls");
		print "Maxrow b: ", 1 + ${$workbook2->{Worksheet}}[0]->{MaxRow}, "\n";