There are tiny little hard bits of starch, I am sure we have all seen them after a mash. They are the little white rice looking pieces. Those are hard to burst and get access to. There are 2 easy ways, hammer mill, and decoctions. Decoctions will cause those to swell and burst from the boiling pressure, and hammer mills well.. thats pretty self explanatory. Both process can net you more that 100% as they are not accounted for in normal process because of this.