in reply to COBOL to ascii conversions

You probably mean EBCDIC, which is an encoding, not COBOL, which is a language. You can use EBCDIC-to-ASCII converters (most often in mainframe file transfer programs). After that, you have a plain, fixed-width, ascii file to work with. It's usually a lot simpler than trying to do the EBCDIC conversion yourself.

As an aside, there are COBOL fields that are a pain to parse (COMP fields, specifically), but if you have plain X and 9 fields, you're OK.

Update
For example, once you have it in ascii, you can handle your first record with something as simple as:

($ccnum_out, $ccdesc_out, $cl_out, $cldesc_out) = unpack('A14 A40 A14 A38', $class_out);
Assuming $class_out contains the whole line. For more details on unpack, take a look at perlfunc:pack.