VikeMan
It ain't all burritos and strippers, my friend.
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This is sort of "baked-in" to the beer mathematics. You have to compare possible/theoretical sugars to something, and I have always used 46.21 as the basis. We know right off the bat that we need to adjust for moisture and extraction/conversion efficiency. We know that extraction/conversion efficiency is the mechanism by which we account the everything else besides starches and moisture.
I agree with all this. Sort of. I use the number 46.21 so much that I see it in my sleep.
What I don't agree with is that malt, in any theoretical word (let alone real world), could yield it. Sucrose yes. Malt no.
The step that's missing above is determining what the total (100%) potential yield from malt is. And it's not 46(.21) adjusted for moisture.