The characteristics of the input data:
- Each line consists of two fields, separated by a pipe '|', where
- the first field is a comma-separated list of items, and
- the second field is a tag.
100,210,354,462|acct 331,746,50|mis 90,263,47,14|sales
100acct 210acct 354acct 462acct 331mis 746mis 50mis 90sales 263sales 47sales 14sales