(b) Arrangement of records. The proprietor must prepare and arrange separately package summary records:

1. (1) For domestic spirits, alphabetically by State and by the plant number and name of the producer or warehouseman;
2. (2) For imported spirits, alphabetically by the country of origin and by the name of the producer;
3. (3) For Puerto Rican or Virgin Islands spirits, by the name of the producer in Puerto Rico or the Virgin Islands; and
4. (4) For wine, by the kind and the tax rate imposed by 26 U.S.C. 5041.

(c) Details of records. Package summary records must show the following details:

1. (1) The date on which each of the summarized transactions occurred;
2. (2) For spirits, the number of packages and the proof gallons covered by the summary record;
3. (3) For wine, the number of packages and the wine gallons covered by the summary record;
4. (4) Any gains or shortages disclosed by inventory or when an account is closed; and
5. (5) The gallon balances on summary records for spirits and wines remaining in the account at the end of each month.

(d) Consolidation. A proprietor must consolidate package summary records at the end of each month, or for lesser periods when required by the appropriate TTB officer, to show, for all types of containers and kinds of spirits, the total proof gallons received in, withdrawn from, and remaining in the storage account.

(26 U.S.C. 5207)