Code:
% cat infile
571283,1,"R","01/15/2002","IBMS,SL","IBM/POSSL5M7"","000019826","000019826",,,571283,"D","D","N","N","N","N","N","N","N","N",1,1,1808946.09,1808946.09,,,1808946.09,1808946.09,,,2,2,2,"USD","USD","08/01/1987","08/01/1987",200,200,"1098","1098",,,"12006","12006",,,"BASIC","BASIC","1098","1098",,,,,,,200,"04/12/2002",17:18:18,"finl421",,,"P",,,,,
% perl -MText::CSV -nle'BEGIN {
$csv = Text::CSV->new();
}
$csv->parse($_) and
print join "|", $csv->fields();
' infile
571283|1|R|01/15/2002|IBMS,SL|IBM/POSSL5M7",00019826|000019826|||571283|D|D|N|N|N|N|N|N|N|N|1|1|1808946.09|1808946.09|||1808946.09|1808946.09|||2|2|2|USD|USD|08/01/1987|08/01/1987|200|200|1098|1098|||12006|12006|||BASIC|BASIC|1098|1098|||||||200|04/12/2002|17:18:18|finl421|||P|||||