I admit I didn't test this, but wouldn't

next if /^\d-RECORD$/;
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work in this particular case? Actually, if you also did

next if /^$/;
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it would seem that you wouldn't need the external check for /^\d-RECORDS$/. This is all based on the code I can see, of course, you may have other reasons for wanting to process each record separately, with one sub call each? Otherwise, I'd restructure my logic a bit.

Update: to see what I mean, listen to the not-as-lazy-as-me Mr. Muskrat. :)

Hope that helps. :)

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