# XML
<AGENT hostname="viper3">
 <LADDER>
  <ACL>
   <ACCOUNT id="4cf031986c">
    <USERNAME>emcon</USERNAME>
    <HOST>*sppcon*</HOST>
    <PERMISSION>CDOPS</PERMISSION>
   </ACCOUNT>
   <ACCOUNT id="b92794bbd7">
    <USERNAME>cpemcon</USERNAME>
    <HOST>*</HOST>
    <PERMISSION>COPS</PERMISSION>
   </ACCOUNT>
   <ACCOUNT id="8ff0478641">
    <USERNAME>dbemcon</USERNAME>
    <HOST>*</HOST>
    <PERMISSION>COPS</PERMISSION>
   </ACCOUNT>
   <ACCOUNT id="22d2647740">
   <USERNAME>tuxemcon</USERNAME>
    <HOST>*</HOST>
    <PERMISSION>COPS</PERMISSION>
    </ACCOUNT>
  </ACL>
 </LADDER>
</AGENT>

##</code><code>##

# script
use strict;
use XML::Twig;

my $file = $ARGV[0];

my $twig = XML::Twig->new();

$twig->parsefile($file);

my $root = $twig->root;

foreach my $acl ($root->children('ACL')){
    print $acl->att('id');
    print "\n";
    print $acl->first_child('USERNAME');
    print "\n";
    print $acl->first_child('HOST');
    print "\n";
    print $acl->first_child('PERMISSION');
    print "\n";
}