Shell Programming and Scripting

User Account Control:
User Account Control:
User Account Control:
User Account Control:
        Disabled
User Account Control:
User Account Control:
User Account Control:
        Disabled
User Account Control:
User Account Control:
        Disabled

User Account Control:
User Account Control:
User Account Control:
User Account Control:,Disabled
User Account Control:
User Account Control:
User Account Control:,Disabled
User Account Control:
User Account Control:,Disabled

awk '
/^[[:space:]]/ {
        o = o "," $1
        next
}
{       if(o != "") print o
        o = $0
}
END {   if(o != "") print o
}' file

$ cat <<eof | awk '{S=!/^[[:space:]]/? S RS $0 : S OFS $1}END{print S}' OFS=\,
User Account Control:
User Account Control:
User Account Control:
User Account Control:
        Disabled
User Account Control:
User Account Control:
User Account Control:
        Disabled
User Account Control:
User Account Control:
        Disabled
eof

User Account Control:
User Account Control:
User Account Control:
User Account Control:,Disabled
User Account Control:
User Account Control:
User Account Control:,Disabled
User Account Control:
User Account Control:,Disabled

awk '!/:/ {sub("\n$", "", s); $0="," $1} {s=s $0 "\n";} END {printf s}' input