When shopping for spirits, you might see two different values on labels: "ABV," or alcohol ... U.S. decided "proof spirits" were anything over 50% ABV, which would correspond with 100 proof.

So a bottled-in-bond bourbon, at 100 proof, would be 50 percent alcohol by volume (ABV); an ... the Old Overholt Rye Whiskey brand ambassador told me when he was explaining the 92.6 proof number ...

Proof is a measure ... of pure ethanol contained in 100 ml of the beverage (%v/v) measured at 20°C. Different countries use various methods for measuring the alcohol content of beverages.