Bulk Spirits
Bulk spirits are distilled spirits held in containers larger than consumer bottles, such as barrels, totes, or tanks, before bottling. They are tracked in proof gallons rather than cases.
Most of a distillery's inventory value sits in bulk: aging barrels and tanks of spirit not yet bottled. Tracking bulk spirits in proof gallons, with proof and volume per container, is what ties the storage account, valuation, and the eventual bottling run together.
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