Address Column Standardization - Repost - open to bidding

I have 2 tab delimited files (sample attached) 1 Customer list with about 4000 records & 1 Vendor List with about 1300 records, each with a billing address & shipping address. 5 lines/columns/address. I need: Address 1 = Customer Name Address 2 = If there is an appropriate value, use it. Could be ATTN: John Smith, Accounts Payable, etc. If nothing is there, "Accounts Payable" for Customer Billing "Receiving Department" for Customer Shipping "Accounts Receivable"for Vendor Billing "Receiving Department" for Vendor Billing Address 3 - Primary Address (1 Main Street) Address 4 - City, State Zip Address 5 - Country (if applicable, Blank for US is fine) If the shipping address is blank, the billing address is fine.