27 CFR §19.623

1. (a)General. When conducting an inventory required by this part, the proprietor must prepare a record of the inventory taken. The record must include the following:
   1. (1)The date of the inventory;
   2. (2)The identity of the container(s);
   3. (3)The kind and quantity of spirits, denatured spirits, and wines;
   4. (4)Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and
   5. (5)The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45.
2. (b)Overages, gains, or losses. A proprietor must record in the daily records of operations, tank records, dump/batch records, bottling and packaging records, or denaturation records, as appropriate, any overages, gains, or losses disclosed by an inventory.
3. (c)Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers.