(vi)When casks are racked into vat the total bulk and L.P.L. found in the casks by bung rod measurement or by weighment must be entered in the "Receipts" columns of the "Register of spirit receiving into vat, etc." The discrepancy between the cask account and the quantity found in the vat must then be entered as an "increase" or a "deficiency" in blending as the case may be.