in reply to Advances SQL calculations in CSV file

So what have you tried so far? Where is your Perl question? This post is just a "work request", it is not a genuine Perl question.

You can use split to split your record if you want to do it the easy way, or you can use Text::CSV_XS module to do a more capable splitting, or you can use DBD::CSV to read the CSV file via SQL. There are many many ways to do it.