Another tip is format/annotate your code with perltidy -olq -csc -csci=10 -cscl="sub : BEGIN END if while for " -otr -opr -ce -nibc -i=4 -pt=0 "-nsak=*"

it produces output like

#end of qtr loop
    } ## end for( $qtr = $startqtr ;...)

#end of year loop
} ## end for( $yr = $startyear ;...)


} ## end sub ftpsignin
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While these comments can help, if you keep your loops/subs relatively small, you won't rely on them as much :)

I commonly use

## perltidy -olq  -csc -csci=3 -cscl="sub : BEGIN END " -otr -opr -ce 
+-nibc -i=4 -pt=0   "-nsak=*"
## perltidy -olq  -csc -csci=10 -cscl="sub : BEGIN END if " -otr -opr 
+-ce -nibc -i=4 -pt=0   "-nsak=*"
## perltidy -olq  -csc -csci=10 -cscl="sub : BEGIN END if while " -otr
+ -opr -ce -nibc -i=4 -pt=0   "-nsak=*"
## perltidy -olq  -csc -csci=10 -cscl="sub : BEGIN END if while for " 
+-otr -opr -ce -nibc -i=4 -pt=0   "-nsak=*"
[download]