Programming

COMPANY = MYCOMPONY
SECTORTYPE = SECTORA
ADDRESS = MY HOME
BILL = MONTHLY
END
USERNAME = MIKE
 SECTORTYPE= SECTORB
OPTION = USER
DATA = RAW
LOGIN = DECEMBER
END

company,sectortype,address,bill,
'mycomapany,'sectorc,'myhome,'monthly,

username,sectortype,option,data,login,
'mike,'sectorc,'user,'raw,'december,

$ cat csv.awk

BEGIN { FS=" *= *"
        L=split("A B C D E F G H I J K L M N O P Q R S T U V W X Y Z",FNAMES," ");
 }

function print_company()
{
        # Generate filename.
        # goes A, B, C, D, ... Z, AA, AB, AC, ..., AZ, BA, ...
        F=FILE++;       FILENAME="";
        do {
                FILENAME=FILENAME FNAMES[(F%L)+1];
                F=sprintf("%d", F/26);
        } while(F>26)
        FILENAME="SECTOR" FILENAME ".csv"

        if(A["COMPANY"])
        {
                print "company,sectortype,address,bill," >FILENAME;
                printf("'%s,'%s,'%s,'%s,\n",
                        A["COMPANY"], A["SECTORTYPE"],
                        A["ADDRESS"], A["BILL"]) >FILENAME;
        }
        else if(A["USERNAME"])
        {
                print "username,sectortype,option,data,login," >FILENAME;
                printf("'%s,'%s,'%s,'%s,'%s,\n",
                        A["USERNAME"], A["SECTORTYPE"],
                        A["OPTION"], A["DATA"], A["LOGIN"])>FILENAME;
        }

        for(X in A) delete A[X];
}

{ sub(/^ */, ""); }

NF>1 {  A[$1]=$2 }

$1 == "END" {   print_company();        }
END {           print_company();        }

$ awk -f csv.awk data
$ tail SECTORA.csv SECTORB.csv
==> SECTORA.csv <==
company,sectortype,address,bill,
'MYCOMPONY,'SECTORA,'MY HOME,'MONTHLY,

==> SECTORB.csv <==
username,sectortype,option,data,login,
'MIKE,'SECTORB,'USER,'RAW,'DECEMBER,

$