for my $file (@files)
{
  print $file;
  if(-f $file)
  {
    print " is a file.\n";
  }

  #else                                #####
  elsif (-d _)                         #####

  {
    print " is a dir.\n";
  }

  else                                 #####
  {                                    #####
    print " is something else.\n";     #####
  }                                    #####

}