You might try it this way: 

#! perl -slw
use strict;

$/ = "\n1SYSTEM"; ## para mode

my @fields;
while( my $page = <DATA> ) {
    ## Extract date
    $page =~ m[ACTUALS THRU (\d\d)/(\d\d)] 
        and my $period = "${1}20${2}" 
        or die "Couldn't get date";

    ## Extract body and split into lines 
    ## discarding total(*) lines 
    $page =~ m[COST\n(.+)]s 
        and my @lines = grep{!m[^0.\*] } split "\n", $1 
        or last;

    for my $line ( @lines ) {
        my @temp;
        ## Split the line into fields. Skip the last line
        eval{ 
           @temp = unpack 
               'xa5x2a3x2a15x2a6x2a5x2a5x4a5x9a8x4a9x5a5x15a5x4a9', 
               $line; 
        } or last;
 
        ## Fill in th missing fields from previous line
        $temp[ $_ ] =~ m[^\s+$] and $temp[ $_ ] = $fields[ $_ ] for 0,
+ 1, 2, 3;

        ## output formatted appropriately
        print join '|', $period, @temp;

        ## Save fields for in-filling.
        @fields = @temp;
    }
}
__DATA__

[download]

With Your input pasted into the DATA section, this produces: 

C:\test>583749
082006|F1150|ABC|KELLY J.       |AAF113|FJO1A|FTO5A|284.0|    1.63| 6,
+688.22|735.0|4.23 |7,296.52
082006|F1150|ABC|KELLY J.       |AAF113|FJO1A|FTO5D| 38.0|     .22|   
+893.91| 90.0| .52 |2,128.73
082006|F1150|ABC|KELLY J.       |AAF113|FJO1A|FTW5T|  6.0|     .03|   
+135.07|  6.0| .03 |  135.07
082006|F1150|CDE|DEBORAH M.     |AAF103|FJB1A|FTB5A|  3.0|     .02|   
+107.83|  3.0| .02 |  107.83
082006|F1150|CDE|DEBORAH M.     |AAF103|FJB1A|FTB5B|     |        |   
+      | 21.5| .14 |  881.81
082006|F1150|CDE|DEBORAH M.     |AAF103|FJB1A|FTB5D|     |        |   
+      |  5.5| .03 |  194.37
082006|F1150|CDE|DEBORAH M.     |AAF103|FJB1A|FTB5G|  5.5|     .03|   
+192.11| 22.0| .11 |  790.06
082006|F1150|CDE|DEBORAH M.     |AAF103|FJB1A|FTW5U|     |        |   
+      |  1.0| .01 |   41.20
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1N|FTG5C|     |        |   
+      | 17.0| .11 |  700.26
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1N|FTG5E| 15.5|     .09|   
+557.19| 15.5| .09 |  557.19
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1N|FTW5A|  1.0|        |   
+ 35.95|  1.0|     |   35.95
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1N|FTW5G|     |        |   
+      |  1.5| .01 |   61.79
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1N|FTW5H|     |        |   
+      |  1.0| .01 |   41.20
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1N|FTW5T|  1.0|        |   
+ 35.95|  3.0| .01 |  118.34
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1N|FTW5U|     |        |   
+      |  5.0| .03 |  205.96
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1Q|FTG5C|     |        |   
+      |  2.0| .01 |   70.69
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG1V|FTG5E| 64.0|     .33| 2,
+140.75| 64.0| .33 |2,140.75
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG2A|FTG5C|     |        |   
+      |  2.0| .01 |   70.69
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG2A|FTW5E|     |        |   
+      |  1.0| .01 |   41.20
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG2A|FTW5J|     |        |   
+      |  9.0| .05 |  370.75
082006|F1150|CDE|DEBORAH M.     |AAF103|FJG2A|FTW5T|  5.5|     .03|   
+197.72|  5.5| .03 |  197.72
082006|F1150|CDE|DEBORAH M.     |AAF103|FJO1A|FTO5D|219.0|    1.14| 7,
+587.85|432.0|2.34 |5,578.73
082006|F1150|CDE|DEBORAH M.     |AAF103|FJO1A|FTW5E|     |        |   
+      |  1.0| .01 |   41.20
082006|F1150|CDE|DEBORAH M.     |AAF103|FJO1A|FTW5G|  1.0|        |   
+ 35.95|  1.0|     |   35.95
082006|F1150|CDE|DEBORAH M.     |AAF103|FJO1A|FTW5T|     |        |   
+      | 65.5| .37 |2,507.55
082006|F1150|CDE|DEBORAH M.     |AAF103|FJO1A|FTW5U|     |        |   
+      |  3.0| .02 |  106.00
082006|F1150|CDE|DEBORAH M.     |AAF103|FJO1A|FTW5V| 34.5|     .19| 1,
+203.74| 84.5| .49 |3,103.17
082006|F1150|CDE|DEBORAH M.     |AAF103|FJO1A|FTW5W|  2.0|     .01|   
+ 66.30|  6.0| .04 |  219.51
082006|F1150|HIF|CRAIG          |AAF040|FJB1A|FTB5B|145.0|     .82| 5,
+390.09|536.0|3.05 |9,574.79
082006|F1150|CMV|MARGARET S     |AAF070|FJB1A|FTB5B|     |        |   
+      |138.0| .86 |4,259.44
082006|F1150|CMV|MARGARET S     |AAF070|FJG1N|FTG5E|     |        |   
+      |  7.0| .04 |  191.76
082006|F1150|CMV|MARGARET S     |AAF070|FJG1N|FTW5G|     |        |   
+      |  1.0|     |   27.38
082006|F1150|CMV|MARGARET S     |AAF070|FJG1N|FTW5V|     |        |   
+      |  1.0|     |   27.38
082006|F1150|CMV|MARGARET S     |AAF070|FJG1Q|FTG5E|     |        |   
+      |  2.0| .01 |   54.78
082006|F1150|CMV|MARGARET S     |AAF070|FJG1Q|FTG5F|     |        |   
+      |  4.0| .02 |  109.56
082006|F1150|CMV|MARGARET S     |AAF070|FJG1Q|FTW5B|     |        |   
+      |  1.0| .01 |   31.48
082006|F1150|CMV|MARGARET S     |AAF070|FJG1Q|FTW5G|     |        |   
+      |  9.0| .05 |  279.29
082006|F1150|CMV|MARGARET S     |AAF070|FJG1Q|FTW5V|     |        |   
+      |  6.0| .03 |  180.76
082006|F1150|PWC|CARL H.        |AAF049|FJG1B|FTW5F|120.0|     .71| 4,
+226.34|324.0|1.86 |0,868.58
082006|F1150|LWR|KIM            |AAF104|FJO1A|FTO5C|     |        |   
+      | 11.0| .06 |  422.18
082006|F1150|LWR|KIM            |AAF104|FJO1A|FTO5D| 33.0|     .19| 1,
+363.92|127.5| .73 |4,887.53
082006|F1150|LWR|KIM            |AAF104|FJO1A|FTW5E|  5.0|     .03|   
+254.81|  9.0| .05 |  403.18
082006|F1150|LWR|KIM            |AAF104|FJO1A|FTW5G|     |        |   
+      |  1.0| .01 |   37.08

[download]

which isn't formatted exctly as you asked, but you can adjust that to suit your preference/requirements.

(Also, what happened to the KIM lines in your "desired output"?)

The main trick here is to separate the pages into the header and body, so that you can split out the fixed format lines. That allows you to process them using the right tool for the job, unpack.

The other simplification is to treat the fields as an array rather than named entities which makes the substitution process a simple loop.

Examine what is said, not who speaks -- Silence betokens consent -- Love the truth but pardon error.
Lingua non convalesco, consenesco et abolesco. -- Rule 1 has a caveat! -- Who broke the cabal?
"Science is about questioning the status quo. Questioning authority".
In the absence of evidence, opinion is indistinguishable from prejudice.

In reply to Re: file parsing help by BrowserUk
in thread file parsing help by ctaustin

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