sub pkoutFile
{
  my(@args)= @_;
  my($val, $i,$j,$k,$k1,$ln,@ff,@ss,$delim1, $delim2, @paramVals );

  #     0      1           2           3                4           5         6
  my($outFH,  $delims,  $branchID, $sourceSystem,  $valDateY4MD, $rateType, $rowsHdl ) = @args[0..6];

 $colNamesHdl = $args[7] if ($#args >= 7);

  $delims     =~ s/(^[\n\r\s\t]+)|([\n\r\s\t]+$)//g;
  $branchID     =~ s/(^[\n\r\s\t]+)|([\n\r\s\t]+$)//g;
  $valDateY4MD  =~ s/(^[\n\r\s\t]+)|([\n\r\s\t]+$)//g;
  $sourceSystem   =~ s/(^[\n\r\s\t]+)|([\n\r\s\t]+$)//g;
  $rateType     =~ s/(^[\n\r\s\t]+)|([\n\r\s\t]+$)//g;

  $delim1 = substr($delims,0,1);
  $delim2 = substr($delims,1,2);

  printf($outFH "H\^%s\^%s\^%s\^%08d^\n", $delims, $branchID, $sourceSystem, $valDateY4MD);

  # determine the field names
  if ($colNamesHdl) {
    @ff=();
    for ($i=0; $i <= $#$colNamesHdl; $i++) {
      push(@ff, $$colNamesHdl[$i]);
    }

  } else {
    $k  = $$rowsHdl[0];
    @ff = keys(%$k);
  }
  $j = $#$rowsHdl;

  for ($i=0; $i <= $j; $i++) {
@paramVals = ();
    foreach $k (@ff) {
      $k1= $k;
      $k1 =~ s/(^[\n\r\s\t]+)|([\n\r\s\t]+$)//g;
      $val = $$rowsHdl[$i]->{$k};
  
      # add logic here to make sure that the delims are NOT in the text
      push(@paramVals, $k . $delim2 . $val);

    }
    print($outFH  ('C^D^' . $rateType . '^' . join($delim1, @paramVals) . "^\n"));
  }

  print($outFH "T^${branchID}^${sourceSystem}^\n");

}