$re = '/" *\R(*SKIP)(*FAIL)|\R/m';
$str = '"39901","0002286898","88","ACTUALS","TO RECORD ACCRUED LIABILITIES FOR GOODS OR SERVICES RECEIVED AT JUNE 30 2016 PER ATTACHED SCHEDULE. FOR 39901, IU journal 2297455 CONTACT: [NAME PHONE NUMBER] / [NAME PHONE NUMBER]","LA","34000000","Accrued Liabilities","","11000","","","","","","","","","","","","","2017","1","191313.130","07/28/2016","07/01/2016","","Accrued Liabilities",""
"39901","0002290128","7","ACTUALS","To record accrued liabilities for goods or services received at June 30, 2016 per the attached schedule.
Contact [NAME PHONE NUMBER EMAIL] or [NAME PHONE NUMBER EMAIL]","LA","34000000","Accrued Liabilities","","11000","","","","","","","","","","","","","2017","1","2556242.170","07/31/2016","07/01/2016","","Accrued Liabilities",""
"39901","0002291224","37","ACTUALS","TO RECORD ACCRUED LIABILITIES FOR GOODS OR SERVICES RECEIVED AT JUNE 30 PER THE ATTACHED SCHEDULE. FOR 34530, CONTACT: [NAME PHONE NUMBER EMAIL]","LA","34000000","Accrued Liabilities","","11000","","","","","","","","","","","","","2017","1","3010262.140","07/27/2016","07/01/2016","","Accrued Liabilities",""
"39901","0002291259","2","ACTUALS","TO RECORD ACCRUED LIABILITIES FOR GOODS OR SERVICES RECEIVED AT JUNE 30 PER THE ATTACHED SCHEDULE. FOR 34571, CONTACT: [NAME PHONE NUMBER] / [NAME PHONE NUMBER]","LA","34000000","Accrued Liabilities","","11000","","","","","","","","","","","","","2017","1","38140.260","07/27/2016","07/01/2016","","Accrued Liabilities",""
"39901","0002291336","12","ACTUALS","TO RECORD ACCRUED LIABILITIES FOR GOODS OR SERVICES RECEIVED AT JUNE 30 PER ATTACHED SCHEDULE. FOR 345.20","LA","34000000","Accrued Liabilities","","11000","","","","","","","","","","","","","2017","1","2768000.000","08/01/2016","07/01/2016","","Accrued Liabilities",""';
$subst = "";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php