Pharma inventory and rebate/chargeback accrual framework

Create an accrual framework for rebates/chargebacks/returns for {pharma_company}.

Inputs:
- Sales channels and terms: {sales_channels_terms}
- Rebate programs and rates: {rebate_programs}
- Chargeback/contract pricing terms: {chargeback_terms}
- Returns history and policy: {returns_history}
- Inventory on hand and expiry risk: {inventory_data}

Output:
1) Accrual model outline by program (inputs, calculations, timing).
2) Journal entry templates and rollforward schedules.
3) Controls and evidence requirements (data sources, approvals).
4) Key risks and sensitivities (utilization rates, lag, channel mix).

Be transparent about uncertainties and data needs.