use warnings;
use strict;
##</code><code>##

 $src_filename = $ARGV[0];
 $var_filename = $ARGV[1];
 $tgt_filename = $ARGV[2];
 $mac_filename = $ARGV[2];
##</code><code>##

die "Usage: four arguments\n" unless $#ARGV == 3;
my ($src_filename,$var_filename,$tgt_filename,$mac_filename) = @ARGV;
##</code><code>##

while (defined my $line = <IFILE>) { 
 chomp; # remove \n from the end of the line
 ...
}

##</code><code>##

   #Read only 1 - 72 columns data
   $Line =~ /.{72}/;
   $Line = $&;
   $Line = $Line."\n";
##</code><code>##

   $Temp = $Line;

   #Remove evrything after column 40 fromt he code
   $Line =~ /.{40}/;                             
   $description = $';
   $Line = $&; 
   chomp($description);
   $description =~s/\s+$//g; 

##</code><code>##

   $Line =~s/\(/\'/g;
   $Line =~s/\)/\'/g;

      if($Line =~/([^\s]+)\s+(DC|DS|EQU)\s+(A|X|C|H|F|D|0X|0D|0C)+(L)*([^\'\(\s]+)*(\'(.+)\')*\s*/i)
    {
      $Print_Line = " ";
      $Print_Line = $1.",".$3.",".$5.",".$7.",".$description."\n"; 
      push(@Var_File_Array,$Print_Line);
    }
   else
   {
   
    if($Temp!~/^\s*\*/ and $Temp!~/^\s+$/)   #lines other than comments and line spaces
     {
      push(@Tgt_File_Array,$Temp);
      if($Temp=~/\s+(EQU)\s+(\*)/i)       #remove EQU * from the statements
      {
       $Temp = $`;
      $Temp = $Temp."\n";
      pop @Tgt_File_Array;            
      push(@Tgt_File_Array,$Temp);     
      if(length($Temp)>1)
         { 
            @split_words = split(' ',$Temp);        #to remove line comments
            #pop @Tgt_File_Array;
            push(@Tgt_File_Array,@split_words[0],' ',@split_words[1]);
          }
      }
     }

##</code><code>##

if($line =~/([^\s]+)\s+(DC|DS|EQU)\s+(A|X|C|H|F|D|0X|0D|0C)+(L)*([^\'\(\s]+)*(\'(.+)\')*\s*/i) {
 ($line,my $description) = ($line=~/^(.{40})(.*)\s+$/); # do the actual $line modification only there
 $line =~ tr/\(\)/''/g;
 push(@Var_File_Array,$1.",".$3.",".$5.",".$7.",".$description."\n");
} elsif (!($line=~/^\s*\*|^\s*$/)) {
 push(@Tgt_File_Array,$line);
 if ($line =~ s/\s+EQU\s+\*.*$/i) {
  pop @Tgt_File_Array;
  push(@Tgt_File_Array,$line."\n");
  length $line > 0 && push @Tgt_File_Array,(join " ",(split ' ',$line)[0,1]);
 }
}