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use strict;
use warnings;
...
1234567|TP|GASS
3456789|YU|GASS
3245678|TY|GASS

---> Create file Int_1.txt
HInt_1.txt   2010122112301   0                                        
+  
...
3245678|TY|GASS
TInt_2.txt   2010122112302   4                                        
+  
<--- Close file Int_2.txt

# input handle:
open my $inFile, '<' $source or die "Can't open '$source' $!";

# output handle:
open my $outFile, '>' $target or die "Can't open '$target' $!";