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The Balancing Act
 
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This is a fundamental relationship which you need to understand!

The relationship between the bitterness  and original gravity iscalled the BU/GU ratio.  It is the IBU (international bittering units) and the last two digits of the original gravity (GU or grain units).  Example:   if the IBU was 30 and the original gravity was 1.060 and , then the ratio would be 30/60 or .5 (or evenly balanced)