cat INPUTFILE |tr -d '\015'|sort -k1,2|nawk -F'|' 'BEGIN {OFS="~"}!/^PL/{next}$2=="L" && $3=="L" {$4=0-$4};$6=="COM"?$6="SHS":$6="FMT"{print $0}'>TEMPFILE
awk -F'~' '{OFS="~"}{arr[$1OFS$5OFS$6]+=$4} END {for (i in arr) {print i,arr[i]}}'<TEMPFILE>EXPECTEDFILE