Modify Powershell script to report separate lines for a specific condition

I would like to change the attached script to match the Desired Output.

When an "Item" which reports a "Part P on G",
and the same "Item" is found which shares the same "Code", then the "Item" and "Qty" which is reporting the "Part P on G"
must be reported on it's own line,  as shown in the "DesiredOutput" file.


For example in the Current Output file you will see:

3       744  12-12121   Desc2 8      0      1           2020/OC/03=744  

But the Desired Output must show it separately like this.

3       672  12-12121   Desc2 8      0      0           2020/OC/03=672
4        72  12-12121   Desc2 0      0      1           2020/OC/03=72

What change needs to be made to the script tp report it this way?
OldScript.ps1
Source.in
CurrentOutput.out
DesiredOutput.out