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In this tutorial, the speaker discusses how to handle gift cards and gift certificates in a photography business. They acknowledge frequent inquiries on the topic, especially during the holiday season. The session includes a presentation addressing essential information about these payment methods. Key points include understanding the financial implications when someone purchases a gift card, as it is considered income, even though it represents a future service. The speaker aims to clarify these concepts and assist participants with any questions they may have regarding the proper handling of gift cards and certificates in their business practices.