How do I check a small brewery’s keg fleet and how many kegs are out in the field?

Start with the tracking method. Is it a spreadsheet, tags, a delivery log or something else? Ask how a keg is recorded when it leaves and when it returns, and how often the brewery reconciles the totals. Do a physical count in the cold room and the yard, then compare it to the records.

Next, test the field. Choose several customers and ask the brewery how many kegs each holds. Then ask those customers, if the seller agrees. Look at how long kegs stay out, which accounts hold them longest, and how the brewery chases them. Ask how many kegs it writes off and how it handles deposits. Finally, check ownership and condition. Some kegs are leased, shared with other breweries or owned by a customer. Ask to see any rental terms. Look at dents, valves and cleanliness, since damaged kegs cost money to repair. Your accountant can tell you how kegs and deposits are carried in the books, so ask before you accept any asset figure. Write down the gap between recorded kegs and kegs you can actually find. Raise it with the seller and ask how they explain it. A clear answer builds confidence, and an evasive one tells you how much to trust the other records.

Key takeaways

• Count kegs by location and compare the tally to the records.
• Verify field counts with a few customers rather than trusting the spreadsheet alone.
• Confirm which kegs are owned, leased or shared, and how deposits are handled.