- In all accounts of warehouse the figures should be shown to one place of decimals only, the second place of decimals being disregarded if less than 5, and if it be 5 or more the first place of decimals being increased by 1, unless otherwise ordered by the Commissioner of Excise.Loss in blending and racking. - One-half of any loss found in vat after the transferring thereto of spirit from a barrel or other vat must be written off as a loss in blending and one-half as wastage in racking.
