; and (bb) the rationale for preferred formulary placement of such drug in that therapeutic category or class, if applicable; and (ii) a list of each therapeutic category or class of drugs for which a claim was filed under the plan during the reporting period, and, with respect to each such therapeutic category or class of drugs during the reporting period— (I) total gross spending by the plan; (II) the number of participants and beneficiaries who filled a prescription for a drug in that category or class; (III) if applicable to that category or class, a description of the formulary tiers and utilization mechanisms (such as prior authorization or step therapy) employed for drugs in that category or class; (IV) the total out-of-pocket spending by participants and beneficiaries, including participant and beneficiary spending through copayments, coinsurance, and deductibles; and (V) for each drug— (aa) the amount received, or expected to be received, from any entity in rebates, fees, alternative discounts, or other remuneration— (AA) for claims incurred during the reporting period; or (BB) that is related to utilization of drugs or drug spending; (bb) the total net spending, after deducting rebates, price concessions, alternative discounts or other remuneration from drug manufacturers, by the plan on that category or class of drugs