; (ii) the number of participants and beneficiaries for whom a claim for the drug was filed during the reporting period, the total number of prescription claims for the drug (including original prescriptions and refills), and the total number of dosage units of the drug for which a claim was filed across the reporting period; (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 or coverage— (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 coverage or for which no claim is submitted to the plan or coverage; and (vi) for each of the 50 prescription drugs with the highest gross spending under the group health plan or health insurance coverage 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 the Treasury), 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 the Treasury, in consultation with stakeholders; and (III) any change in formulary placement compared to the prior plan year