I've created some sample data to illustrate what i'm speaking of. I hope this helps?
1 of 3 exception files look like this:
234abc|00011|123456789
224abc|01011|122456789
244abc|10011|123356789
254abc|11011|123446789

Other 7 files are in this format:
123456789|234abc|00011
123456789|234abc|00011
123456789|234abc|00011
122456789|224abc|01011
123356789|244abc|10011
123356789|244abc|10011
123446789|254abc|11011

accts.txt
123456789
122456789
123356789
123446789