use strict;
use warnings;
use List::MoreUtils qw(mesh);
use Data::Dumper;


my @array = ('source|ex|stat|ex2|desc|dep|ind');
my @columns = qw<source_id exchange_id status exchange desc depth_flag depth_indic>;
my @AoH;

foreach (@array) 
{
	push @AoH, { mesh(@columns, @{[split /\|/,(shift @array)]}) } ;  
};
print Dumper @AoH;

##</code><code>##

C:\>perl test.pl
$VAR1 = {
          'source_id' => 'source',
          'desc' => 'desc',
          'status' => 'stat',
          'depth_indic' => 'ind',
          'depth_flag' => 'dep',
          'exchange_id' => 'ex',
          'exchange' => 'ex2'
        };

C:\>