In the modern market, alcohol percentage has economic implications.

[Distillation: 60% - 94.8% ABV] ---> [Cask Entry: ~63.5% ABV] ---> [Maturation: Loses ~1% ABV/year] ---> [Bottling: 40% - 60%+ ABV] 1. Distillation

Every single cask yields a slightly different percentage. Intense flavor: Retains all natural oils and fatty acids. How ABV Affects Flavor and Perception