When you have a lot of similar names like this:

    $D_agc =~ s/\s*$//;
    $D_market =~ s/\s*$//;
    $D_analysis_code =~ s/\s*$//;
    $D_item =~ s/\s*$//;
    $D_customer =~ s/\s*$//;
    $D_key_val2 =~ s/\s*$//;
    $D_key_val3 =~ s/\s*$//;
    $D_terms_code =~ s/\s*$//;
    $D_audit_seq =~ s/\s*$//;
    $D_aud_date =~ s/\s*$//;
    $D_aud_time =~ s/\s*$//;
    $D_opr_id =~ s/\s*$//;
    $D_action =~ s/\s*$//;
    $D_column_name =~ s/\s*$//;
    $D_new_value =~ s/\s*$//;
    $D_old_value =~ s/\s*$//;
    $D_tot_canc_qty =~ s/\s*$//;
    $D_tot_ord_qty =~ s/\s*$//;
    $D_tot_ship_qty =~ s/\s*$//;
    $D_ship_complete =~ s/\s*$//;
    $D_unit_price =~ s/\s*$//;
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It's a clue that you have a data structure, not a bunch of unrelated scalars. Consider the use of a proper hash to hold these items.