while (<DUMP_ACCT_NO>) {
	chomp;
	my ($id, $accno) = split /\|/, $_;
	push @{$hashList{$guid}}, $accno;
}

##</code><code>##

while(<DUMP_ID>){
	chomp;
	s/\s+//g;
	if ($hashList{$_}) {
	    for my $accno (@{$hashList{$_}}) {
			print FINAL_FILE "$_|$accno\n";
		}
	}
}