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#!perl -w
use strict;
...


while (<IN>) {

 # Ok now $_ has scalar input from <IN>

 chomp();

 # and it's newline chomped

 # here is where it is confusing, there is nothing in @field,
 # let alone at $field[0] , do you mean to split up $_ into @field ???

 if ($newline{$field[0]})  {
       processbuffer();
  }

 # OK , I am certain this is not doing what you expect
 #if ( index($newline{$_}, $skipaccount{$_}) != -1) {
...
 # is a member of the skipaccount hash.
 # the if (index($newline{$_} ) makes no sense to me, not in the least
+ with
 # the data that appears to be in those objects.

  $buffer .= "$_\n";      
}
...
  $buffer="";
  $suppress = 0;
}