#!/usr/bin/perl -w

use strict;

open (IN, "C:/Work/start_file.txt");
open (OUT, ">C:/Work/finish_file.txt");
	 
	 while (<IN>){
	 	   chomp;
		   
		   my @t=split(/\t/);
		   
		   my @categories=split(/--/,$t[0]);
		   

	       
		   }
		   
close OUT;
close IN;