; (iii) for each claim or dosage unit described in clause (ii), the type of dispensing channel used, such as retail, mail order, or specialty pharmacy; (iv) the wholesale acquisition cost, listed as cost per days' supply and cost per dosage unit; (v) the total out-of-pocket spending by participants and beneficiaries on such drug after application of any benefits under the plan— (I) including copayments, coinsurance, and deductibles; and (II) not including any amounts spent by participants and beneficiaries on drugs not covered under the plan or for which no claim is submitted to the plan; and (vi) for each of the 50 prescription drugs with the highest gross spending under the group health plan during the reporting period— (I) a list of all other drugs in the same therapeutic class (as defined by the Secretary, the Secretary of Labor, and the Secretary of Health and Human Services), including brand name drugs and biological products and generic drugs or biosimilar biological products that are in the same therapeutic class as such drug; (II) if applicable, the rationale for preferred formulary placement of such drug in that therapeutic class, selected from a list of standard rationales established by the Secretary, the Secretary of Labor, and the Secretary of Health and Human Services, in consultation with stakeholders; and (III) any change in formulary placement compared to the prior plan year; (C) a list of each therapeutic class (as defined as described in subparagraph (B)(vi)(I)) of drugs for which a claim was filed under the group health plan during the reporting period, and, with respect to each such therapeutic 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 class; (iii) if applicable to that class, a description of the formulary tiers and utilization management mechanisms (such as prior authorization or step therapy) employed for drugs in that class