Production Operations (TTB)
Production operations is the TTB category covering the making of spirits, reported on Form 5110.40. It accounts for spirits produced by distillation and their disposition.
In short: Production operations is the TTB category covering the making of spirits, reported on Form 5110.40. It accounts for spirits produced by distillation and their disposition.
The production report captures what the distillery distilled, by kind and proof gallons, and where it went, typically into storage. It is the first of the three monthly operational reports and feeds the storage and processing accounts. Accurate still output and proof-gallon capture is the foundation for the whole reporting chain.
What counts as production for the TTB?
Everything from fermentation through the still: mashing, fermenting, distilling, and the entry of new spirit into the storage or processing account. The monthly production report (5110.40) accounts for it in proof gallons by kind of spirit.
Why must production records be daily?
TTB requires daily records behind the monthly summary, and auditors test whether the reported proof gallons trace to gauge records. A system that builds the report from the recorded runs makes the audit a printout instead of a project.
Tracking this in a spreadsheet? Spirit Sight records it where it happens and builds inventory, compliance, and the books from the same entry. See it on a demo.
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