Distillery & TTB terms, in plain English
The vocabulary of distilling and compliance, defined clearly: proof gallons, the angel's share, mashbills, rickhouses, DSPs, excise tax, and more.
Proof Gallon
A proof gallon is one liquid (wine) gallon of spirits at 100 proof (50% alcohol by volume) at 60°F. It is the unit the TTB uses to measure and tax distilled spirits.
Wine Gallon
A wine gallon is a standard liquid gallon (231 cubic inches) measured at 60°F, regardless of the spirit's proof. It is the physical volume, before converting to proof gallons.
Angel's Share
The angel's share is the portion of aging spirit lost to evaporation through the barrel over time, commonly a few percent of volume per year, varying by climate, warehouse position, and barrel.
Mashbill
A mashbill is the recipe of grains used to make a spirit, expressed as percentages, such as 70% corn, 21% rye, and 9% malted barley for a bourbon.
Rickhouse
A rickhouse (or rackhouse) is the warehouse where barrels of whiskey age. Barrels rest on wooden ricks, and in traditional construction the ricks span vertically across all floors.
Distilled Spirits Plant (DSP)
A Distilled Spirits Plant (DSP) is a facility federally permitted by the TTB to produce, process, or store distilled spirits. Every legal U.S. distillery operates under a DSP permit.
Bonded Warehouse
A bonded warehouse is a storage area where spirits are held under bond, meaning the federal excise tax has not yet been paid. Tax becomes due when spirits are removed from bond.
Federal Excise Tax (Spirits)
The federal excise tax on distilled spirits is a per-proof-gallon tax owed when spirits are removed from bond, reported to the TTB on the semi-monthly excise return (Form 5000.24).
CBMA (Craft Beverage Modernization Act)
The CBMA provides reduced federal excise tax rates on the first tiers of distilled spirits a producer removes each calendar year, lowering the tax burden for craft producers.
Regauge
A regauge is the act of re-measuring a barrel's volume and proof during aging, recording the current contents so loss and value are based on real measurements, not estimates.
Entry Proof
Entry proof (or barrel-entry proof) is the proof at which new-make spirit is filled into the barrel for aging. In the U.S., bourbon must enter the barrel at no more than 125 proof.
New-Make Spirit (White Dog)
New-make spirit, also called white dog, is the clear, unaged distillate that comes off the still before it goes into a barrel to mature.
Cost Per Barrel
Cost per barrel is the fully loaded cost of producing and aging a barrel of spirit: direct materials, the barrel, labor, overhead, storage, and evaporative loss.
Lot Traceability
Lot traceability is the ability to follow a batch of spirit forward and backward across its life, from grain receipt through fermentation, barrels, and bottled lots.
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