use strict;

use Data::Dumper;

# read records
my @row = <DATA>;
my @data = map [split /\s*\|\s*/], @row;
print Dumper(\@data), "\n\n";

my @CopyOfData;
my @excluded;

for my $row_index (0..$#data) {
  
  # find rows to skip
  if ( $data[$row_index][1] =~ /mmartin/ ) {
    push(@excluded, $row_index);
    next;
  }
  
  # copy everything else
  push(@CopyOfData, $data[$row_index]);
}

print Dumper(\@CopyOfData), "\n";
print Dumper(\@excluded), "\n";    # 2, 7


__DATA__
922337219576856 |rgiles   |5005444 |156 |pts/220 |9:00:44
922337219576856 |mrandall |3309650 |35  |none    |9:10:44
922337219576856 |mmartin  |4565899 |122 |pts/101 |9:15:44
59761456123786  |rkelly   |5555555 |999 |pts/900 |9:00:00
59761456123786  |mvick    |1234567 |886 |none    |9:20:00
59761456123786  |jrussel  |7654321 |456 |tty/101 |10:00:00
86555522211     |cklien   |5151515 |000 |tty/100 |10:00:00
86555522211     |mmartin  |1234567 |987 |none    |11:00:00