claims for such item or service to such plan. (II) With respect to each drug (identified by national drug code) for which benefits are available under such plan, the average amount paid by such plan (net of rebates, discounts, and price concessions) for such drug dispensed or administered during the 90-day period beginning 180 days before such date of submission to each provider that was a participating provider with respect to such drug, broken down by each such provider (identified by national provider identifier), other than such an amount paid to a provider that, during such period, submitted fewer than 20 claims for such drug to such plan. (III) With respect to each item or service for which benefits are available under such plan, the amount billed, and the amount recognized by the plan, for each such item or service furnished during the 1-year period ending on such date by a provider that was not a participating provider with respect to such item or service, broken down by each such provider (identified by national provider identifier), other than amounts billed by, and amounts recognized by a plan with respect to, a provider that, during such period, submitted fewer than 10 claims for such item or service to such plan. (iii) Manner of submission Rate and payment information required to be submitted and made available under this subparagraph shall be so submitted and so made available in 3 separate machine-readable files corresponding to the information described in each of subclauses (I) through (III) of clause (ii) that meet such requirements as specified by the Secretary through rulemaking. Such requirements shall ensure that such files are limited to an appropriate size, are made available in a widely-available format that allows for information contained in such files to be compared across health plans, and are accessible to individuals at no cost and without the need to establish a user account or provider other credentials. (iv) User guide Each health plan shall make available to the public