LAC|=|040||DN|=|24001001||EQN|=|920-|2-|0-|1||CAT|=|MS||OPTRCL|=|3||SUBTRCL|=|3||NUMCAL|=|1||ORIG1|=|1||ORIG2|=|1||TRARSTR|=|ACTTRACL|TRACLACT|TRACLMOD||LNATT|=|PB||COS|=|CLIP||ADDINF|=|KEYWORD||LAC|=|040||DN|=|24001003||EQN|=|1010-|1-|4-13||CAT|=|MS||OPTRCL|=|12||NUMCAL|=|1||ORIG1|=|7||ORIG2|=|7||BLK|=|ACCSPORI||TRARSTR|=|RSTSCI1|RSTSCI4||LNATT|=|PB||COS|=|CLIP||LAC|=|040||DN|=|24001004||EQN|=|920-|2-|5-|6||CAT|=|MS||OPTRCL|=

rm output.txt 2> /dev/null;
heading="";
valu="";
preline="#";
outhead="";
lnum=0;
lines=$(cat har4.txt | wc -l);
#echo "No. of lines: "$lines;
limit=`expr $lines - 2`;
#echo "Limit is: "$limit;
while read line
do
lnum=`expr $lnum + 1`;
if [ $line == "LAC" ]; then
outhead=$outhead"|"$heading;
echo $outhead >> output.txt;
echo $valu >> output.txt;
outhead="";
#echo "In first if";
heading="LAC";
#echo "Heading: "$heading;
valu="";
else
if [ $line == "=" ]; then
#echo "in second if";
if [ $preline != "LAC" ]; then
heading=$heading"|"$preline;
fi
#echo "Heading: "$heading;
a=$(echo $valu | awk -F "|" '{print length($NF)+1;}');
#echo "a value: "$a;
valu=$(echo $valu | awk -v ln=$a '{print substr($0, 1, length($0)-ln)}');
#echo "value: "$valu;
fi
fi
if [ $line != "LAC" ] && [ $line != "=" ]; then
if [ $lnum -le $limit ]; then
#echo "Lnum is: "$lnum;
nexfstlineno=`expr $lnum + 1`;
nexscndlineno=`expr $lnum + 2`;
#echo "Next Fst No: "$nexfstlineno;
#echo "Next Scnd No: "$nexscndlineno;
nexfstline=$(sed -n "${nexfstlineno}{p;q;}" har4.txt);
nexscndline=$(sed -n "${nexscndlineno}{p;q;}" har4.txt);
#echo "Next first line: "$nexfstline;
#echo "Next second line: "$nexscndline;
if [ $nexscndline == "=" ] && [ $nexfstline != "=" ] && [ $preline != "=" ]; then
valu=$valu"#"$line;
else
if [ $nexscndline != "=" ] && [ $nexfstline != "=" ] && [ $preline != "=" ]; then
valu=$valu"#"$line;
#echo "Value is: "$valu;
else
#echo "in third if";
valu=$valu"|"$line;
#echo "in third if, value is: "$valu
fi
fi
else
valu=$valu"|"$line;
#echo "in third if, value is: "$valu;
fi
fi
preline=$line;
done < har4.txt
awk '{gsub("-#","-");gsub("#"," ");print}' output.txt > final_output.txt;

|LAC|DN|EQN|CAT|OPTRCL|NUMBCH|NUMCAL|ORIG1|ORIG2|LNATT|COS|ADDINF|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV
|040|24001279|900-1-1-5|IBA|1|2|2|95|1|MSN|INHTROFF STIPROT FCTPROT|MULTIEQN|CMSPEECH|CMUNRST|CMAUDIO|CMAUDI7K|TEL3K|TEL7K|FAX4|TTX64K|VIDEOTEX|VIDEOTEL
|LAC|DN|EQN|CAT|OPTRCL|NUMBCH|NUMCAL|ORIG1|ORIG2|LNATT|COS|ADDINF|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV
|040|24001280|900-1-1-5|IBA|1|2|2|95|1|MSN|INHTROFF STIPROT FCTPROT|MULTIEQN|CMSPEECH|CMUNRST|CMAUDIO|CMAUDI7K|TEL3K|TEL7K|FAX4|TTX64K|VIDEOTEX|VIDEOTEL
|LAC|DN|EQN|CAT|OPTRCL|NUMBCH|NUMCAL|ORIG1|ORIG2|LNATT|COS|ADDINF|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV
|040|24001281|900-1-2-4|IBA|3|2|2|1|1|MSN|INHTROFF MSNDEFDN STIPROT FCTPROT|MULTIEQN|CMSPEECH|CMUNRST|CMAUDIO|CMAUDI7K|TEL3K|TEL7K|FAX4|TTX64K|VIDEOTEX|VIDEOTEL
|LAC|DN|EQN|CAT|OPTRCL|NUMBCH|NUMCAL|ORIG1|ORIG2|LNATT|COS|ADDINF|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV|SERV
|040|24001282|900-1-2-4|IBA|1|2|2|95|1|MSN|INHTROFF STIPROT FCTPROT|MULTIEQN|CMSPEECH|CMUNRST|CMAUDIO|CMAUDI7K|TEL3K|TEL7K|FAX4|TTX64K|VIDEOTEX|VIDEOTEL