re = /(.*)\r?\n(.*)\r?\n(.*)(?:\r?\n|$)/m
str = '1000
AAAAAAAAAA
100,000.00
2000
BBBBBBBBBB
200,000.00
3000
CCCCCCCCCC
300,000.00
4000
DDDDDDDDDD
400,000.00'
subst = '$1|$2|$3\\n'
result = str.gsub(re, subst)
# Print the result of the substitution
puts 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 Ruby, please visit: http://ruby-doc.org/core-2.2.0/Regexp.html