Take two spreadsheets (output from two systems) that have a common key field. Combine the data into a single file and then create a custom-formatted report with some selection criteria input by the end-user (client, group-by sort of stuff) at the time the report is run. Summary page of the custom report will have many calculation fields. Output the report in text format. Prefer that this report program be written in Perl.
## Deliverables
1) Complete and fully-functional working program (Perl source code) of all work done. Define any Perl module dependencies.
2) All deliverables will be considered "work made for hire" under U.S. Copyright law. Buyer will receive exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement).
## Platform
Perl code should be able to run on either Linux or Windows platforms. Code should be able to run using Perl 5.8.6.