Develop and maintain the Company's gross-to-net accounting framework, including methodologies for estimating and recording applicable commercial and governmental rebates, discounts, chargebacks, distribution fees, returns and other deductions from gross revenue, and coordinate the sourcing, validation and processing of data used in gross-to-net estimates and accruals. Develop and maintain revenue-related accounting policies, technical accounting memos and audit-ready documentation supporting significant estimates, judgements and changes in assumptions, including the methodologies, data and controls supporting gross-to-net reserves.