Below is a routine that does output what the AxPoint docs want. It's not tested with AxPoint, however.

#!/usr/bin/perl
use strict;
use warnings;
use List::Util qw/max sum/;
$|++;

# produces a layout of a table used in AxPoint
# input:
#   $table_aref - reference to an array of arrays containing the eleme
+nts
#                 of the table
#   %options - additional (not compulsory) named parameters:
#     percent_size - reference to an array containg the size of the co
+lumns
#                    of the table (in percent of the total width)
#                    [ will be calculated if not given ]
#     indent - string to use as indent for the different levels of the
+ layout
#              string will be used multiple times for deeper levels
#
#   Assumptions:
#     - all rows of the table have the same length (amount of columns)
#     - if a percent_size array reference is given, the array has the 
+same length
#       as a row of the table.
#
#   if any of these assumptions is wrong, the routine returns an empty
+ list
#
#   normally returns an array of lines of the layouted table
sub layout_table {
    my ($table_aref, %options) = @_;
    my @option_keys = qw/indent percent_size/;
    my ($indent, $percent_size_aref) = @options{@option_keys};
    $indent = "\t" unless defined $indent;

    my $row_length = @{$table_aref->[0]};


    for my $key (keys %options) {
        warn("Unrecognized option '$key' in 'layout_table'"), return
            unless grep { $key eq $_ } @option_keys;
    }

    if ($percent_size_aref) { # check length of percent_size
        return if @$percent_size_aref != $row_length;
    } else { # must calculate size of each column
        my @max_lengths = (0) x $row_length;

        for my $row (@$table_aref) {
            my $i = 0;
            @max_lengths = map { max($_, length $row->[$i++]) } @max_l
+engths;
        }

        my $total_length = sum(@max_lengths);
        $percent_size_aref = [ map sprintf('%5.2f', 100*$_/$total_leng
+th), @max_lengths ];
    }

    my @result = ( '<table>' );
    for my $row (@$table_aref) {
        return if $row_length != @$row; # check that all rows have sam
+e no. columns

        push @result, $indent . '<row>';
        for (my $i = 0; $i<$row_length; $i++) {
            my $p_size = $percent_size_aref->[$i];
            push @result, $indent x 2 . qq/<col width="$p_size%">/;
            push @result, $indent x 3 . $row->[$i];
            push @result, $indent x 2 . "</col>";
        }
        push @result, $indent . '</row>'
    }

    push @result,  '</table>';
    return @result;
}

my @data;

while (<DATA>) {
    push @data, [ split ];
}

local $, = "\n";
print layout_table(\@data);
print layout_table(\@data, percent_size => [50, 20, 20, 10] );
print layout_table(\@data, percent_size => [50, 20, 20, 10], indent =>
+ '  ' );
print layout_table(\@data, perdent_size => [0.5, 0.2, 0.2, 0.1]);


__DATA__
year    income  expense rest
2000    10      9       1
2001    20      13      7
[download]

-- Hofmator