After i thought about it for a long time i came up with this:

use strict;
use warnings;

my %list=(
      'car' => 180,
      'motorcycle'     => 150,
      'skate'     => 150,
      'bird'   => 120,
);
my @val = sort{$list{$a}<=>$list{$b}} keys %list;
my $teller = 0;
my $test = 0;
foreach my $value(@val){
    if($test == $list{$value}){
        print "$teller $value $list{$value}\n";
    }
    else{
        $teller++;
        print "$teller $value $list{$value}\n";
        $test = $list{$value};    
    }        
}
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