XML's that needs to be parsed to Excell. The XML file above only needs attributes in the not deepest tags. (A,B,C ..)
In the real XML every tag has attributes. Not only the <element> ones.

Unfortunately the code fails if I add attributes to the outer tags. It's a nice script, because in contrary to every script i've seen so far, is this one without words that are in the XML. No A, B, C, D, ... element, type, ... Thanks to my imagination and the help of perlmonks

How does one solve this in a good way? Some kind of check weather it has nested elements or it is parsing an attribute...