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my $in = [
  {c_id => 1,  r_to => 0, dept => 0, p_id => 1, comm => 'this',},
...
  {c_id => 9,  r_to => 3, dept => 2, p_id => 1, comm => 'no way',},
  {c_id => 10, r_to => 9, dept => 3, p_id => 1, comm => 'give',}, 
];

1: this
  - 3: the other
...
  - 5: else
    - 6: that
      - 7: moreover

traverse($in,0,0, sub {print ' ' x $_->{dept},'-',$_->{comm},"\n";});

...
    traverse($ref, $node->{c_id}, ($depth + 1), $code);
  }
}

traverse($in, 0, 0);

...
    traverse($ref, $_->{c_id}, ($depth + 1));
  }
}