; and (G) in the case of a large employer— (i) a list of each drug covered by such plan or entity providing pharmacy benefits management services for which a claim was filed during the reporting period, including, with respect to each such drug during the reporting period— (I) the brand name, generic or non-proprietary name, and the National Drug Code; (II) (aa) the number of participants and beneficiaries for whom a claim for such drug was filed during the reporting period, the total number of prescription claims for such drug (including original prescriptions and refills), and the total number of dosage units and total days supply of such drug for which a claim was filed during the reporting period; and (bb) with respect to each claim or dosage unit described in item (aa), the type of dispensing channel used, such as retail, mail order, or specialty pharmacy; (III) the wholesale acquisition cost, listed as cost per days supply and cost per dosage unit on date of dispensing; (IV) the total out-of-pocket spending by participants and beneficiaries on such drug after application of any benefits under such plan, including participant and beneficiary spending through copayments, coinsurance, and deductibles (but not including any amounts spent by participants and beneficiaries on drugs not covered under such plan, or for which no claim was submitted to such plan); (V) for any drug for which gross spending of the plan exceeded $10,000 during the reporting period— (aa) a list of all other drugs in the same therapeutic category or class, including brand name drugs, biological products, generic drugs, or biosimilar biological products that are in the same therapeutic category or class as such drug; and (bb) the rationale for preferred formulary placement of such drug in that therapeutic category or class, if applicable