my %h;
while ( defined ($_ = <DATA>) ) {
  next if /^\s*$/;
  chomp;
  my @d = split /\t/, $_, 2;
  $h{$d[0]} = $d[1];
}

use Data::Dumper;
print Dumper(\%h);
__OUTPUT__
$VAR1 = {
          'RS0042.DOC' => 'IOU GENERIC MECHANISMS',
          'RS0036.DOC' => 'INSTRUMENT ELECTRONICS UNIT',
          'RS0029.DOC' => 'INTER UNIT HARNESS REQUIREMENT SPECIFICATIO
+N',
          'RS0041.DOC' => 'IOU DESCAN MECHANISM',
          'RS0037.DOC' => 'MECHANISM CONTROL ELECTRONICS'
        };
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