Passing Hardcoded values and manipulate data b4 passing it on to database table

I have a scenario in which i get a pipe delimited flat file whose data has to be sent to SQL. I have three columns viz. Description, Amount and Code in SQL. I have three important queries :

1. I have a few columns in the SQL table in which i need to pass on a hardcoded value and these columns have no corresponding fields in the flat file.Eg: If description of a column  in the file is NET Sales, then Code is 40004.

2. I have a few columns in which i have to pass a specific value and these fields have got corresponding values in the flat file.Eg:  If Net 2 Sales for the annual period  is the description in the file, then i need to pass it  on as Net Sales.

3. I need to add the Amount for certain values in the File and pass on the whole set of values in the file to a single row in SQL with the specific values:Eg: I have the flat file values as the values below and I need to add the two amounts and pass a specific description and the code a specific value as usual to the database table:

Description          Amount     

Net Sales              $500

ManagerSalary     $30000

The SQL table data for the above data would be:
 
Description     Amount     Code 
Total Sales       $30500     98098

Looking forward to your help at the earliest.