Celtica

Commercial library

Reference material for drinks-asset transactions.

Analysis, guides and working reference covering what a professional needs in order to transact: assessing a cask, reviewing a distressed portfolio, specifying a bottling run, or opening an export market.

Technical notes and process guides

Durable reference on assessing, documenting and transacting drinks assets. Published in full, with no registration or download required.

Process Guide

Valuing Irish whiskey casks and portfolios

Valuation is a professional judgement supported by evidence, not a formula. How to define the asset, weigh the evidence, normalise pricing bases and reach a conclusion that survives challenge.

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Technical Note

Litres of pure alcohol (LPA), explained

The measure at the centre of every cask negotiation: what LPA is, how it is calculated, how evaporation changes it, and why it is a measurement rather than a valuation.

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Technical Note

Reading a regauge certificate

A regauge establishes what is actually in the cask today. What the document should show, how current it needs to be, and the measurement errors that most often distort a price.

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Seller Guide

Selling whiskey casks under bond

Ownership can change while the cask never moves — but only if the transfer is properly documented and recognised by the warehouse. The sequence from authority to completion.

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Process Guide

Whiskey assets in liquidation and receivership

In an insolvency, drinks assets are frequently the most valuable and most misunderstood items on the balance sheet. The four ways value leaks, and what an office-holder can do about each.

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Buyer Guide

Buying bulk Irish whiskey

Bulk buyers are not purchasing a story — they are purchasing a defined liquid with a function. What a specification must contain before a parcel can be priced or repeated.

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How this material is prepared

Scope of the library

The Commercial Library holds durable reference material: commercial guides, technical notes, process guides, buyer and seller guidance, glossary and checklists. Current market analysis, transaction trends and periodic reporting sit under Market Intelligence, where the Irish Whiskey Market Report — Q2 2026 is the current publication.

Evidence and sourcing

Each item states what it is derived from, and worked examples are labelled illustrative unless supported by a dated source. Celtica’s full publication standard — covering attribution, dating, evidence, verification and stated limitations — is set out on the publication standard page.

Format and access

Everything in the library is published as full indexable HTML. No registration, download or request is required. The Commercial Library is deliberately HTML-only: a downloadable edition is offered only where it adds something the web page cannot, which for durable reference material it does not. Celtica’s dated market reporting is published under Market Intelligence, where the current report is available in both HTML and PDF.