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sub reformat {
   local $_ = shift;
   print("[\n");
   foreach (@_) {
      chomp;
      print("{$_}\n");
   }
   print("]\n");
}

my @data;
my $first = 1;

while (<TEST>) {
   if (/^\w/ && !$first) {
      reformat(@data);
      @data = ();
   }

   push(@data, $_);

   $first = 0;
}

reformat(@data) if @data;
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Update: Adapted for new data and output requirements:

my $first = 1;

while (<TEST>) {
   if (/^\w/) {
      print("\n") if !$first;
      $first = 0;

      s/:\s*$//;
   } else {
      s/^\s*/ (/;
      s/\s*$/)/;
   }

   print;
}

print("\n");
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Update 2: Adapted for yet new data and output requirements:

my $first = 1;

while (<TEST>) {
   if (/^\w/) {
      if ($first) {
         $first = 0;
      } else {
         print("\n");
      }

      s/:\s*$//;
      print;
   } else {
      print(",queuing $1")  if /queuing is (\w+)/;
      print(",printing $1") if /printing is (\w+)/;
   }
}

print("\n");

__END__
output
======
r_acctng,queuing enabled,printing disabled
r_acctng_8150,queuing enabled,printing disabled
R_NETADMIN,queuing enabled,printing disabled
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