Mash ingredients, mash bill, mashbill, or grain bill are the materials that brewers use to produce the wort that they then ferment into alcohol. Mashing is the act of creating and extracting fermentable and non-fermentable sugars and flavor components from grain by steeping it in hot water, and then letting it rest at specific temperature ranges to activate naturally occurring enzymes in the grain that convert starches to sugars. The sugars separate from the mash ingredients, and then yeast in the brewing process converts them to alcohol and other fermentation products.