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

my %data;

open DB, "db.txt";

while (<DB>) {
	@_ = split/[\t,|\n]/;
	$data{ $_[0] } = { @_[1..$#_] };
}

close DB;

##</code><code>##

# pseudo representation
615 = (
      MNH  => 36.00
      USED => 12.00
      PB   => 50.00
      )

##</code><code>##

keys %data            # 614, 615, 616
$data{615}            # an anon hashref
$data{615}{USED}      # 12.00
keys %{ $data{615} }  # MNH, USED, PB

##</code><code>##

for my $key (keys %data) {
	print "\n$key";
	my $h_ref = $data{$key};
	printf "\t%s\t%6.2f\n", $_, $h_ref->{$_} for keys %$h_ref;
}

##</code><code>##

614     MNH      16.00
        USED     32.00
        PB       50.00

615     MNH      36.00
        USED     12.00
        PB       50.00

616     MNH      96.00
        USED      2.00
        PB       10.00

##</code><code>##

$data{ (split/\t/)[0] } = { (split/[\t,|\n]/)[1..6] } while <DB>;