Thanks for your input.

I changed as per your comments above (and had in fact already tried this). The problem now is that each $rec is now printed to the file with changes made by *all* statements. For example, the first four statements affect "accrued_fee_rebate_value". This is now printed to the file for each record with "+--+" at the beginning. The last two statements deal with "actual_cost_of_funds", which is now printed with "+-" at the beginning of each record.

So either I've got a problem in what I'm trying to match, or the logic is still flawed...