; exceeds (II) the average manufacturer price of such prescription drug in commerce for the calendar year preceding such year. (iii) Applicable price increase allowance The applicable price increase allowance for any calendar year is the percentage (rounded to the nearest one-tenth of 1 percent) by which the C–CPI–U (as defined in section 1(f)(6) of the Internal Revenue Code of 1986) for that year exceeds the C–CPI–U for the preceding calendar year. (G) Price spike revenue (i) In general The price spike revenue for any calendar year is an amount equal to— (I) the gross price spike revenue; minus (II) the adjustment amount. (ii) Gross price spike revenue The gross price spike revenue for any calendar year is an amount equal to the product of— (I) an amount equal to the difference between subclause (I) of subparagraph (F)(ii) and subclause (II) of such subparagraph; and (II) the total number of units of the prescription drug which were sold in commerce in such calendar year. (iii) Adjustment amount The adjustment amount is the amount, if any, of the gross price spike revenue which the Inspector General has determined is due solely to an increase in the cost of the inputs necessary to manufacture the prescription drug subject to the price spike. (2) Submission by pharmaceutical companies of information to Inspector General (A) In general For each prescription drug, the applicable entity shall submit to the Inspector General a quarterly report that includes the following: (i) For each prescription drug of the applicable entity— (I) the total number of units of the prescription drug which were sold in commerce in the preceding calendar quarter; (II) the average and median price per unit of such prescription drug in commerce in the preceding calendar quarter, disaggregated by month