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$ cat t_file_queue.pl 
#!/usr/bin/perl
...
n|1|brown
o|1|dog
p|5|gorgonzola

$ ./t_file_queue.pl 
1.txt: opened new file (1)
...
5.txt: Too many open files, close one: 3.txt:10, 4.txt:11, 1.txt:15
   closing 3.txt
5.txt: opened new file (16)