25.294—Inventories.
(a)
The brewer shall take a physical inventory of beer and cereal beverage at least once each calendar month. The brewer may take this inventory within 7 days of the close of the calendar month for which made.
(b)
The brewer shall make a record of inventories of beer or cereal beverage which will show the following:
(c)
The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer.