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In this tutorial, Dave Allred from Bar Patrol discusses the most effective methods for counting open liquor bottles during inventory, emphasizing the importance of accuracy to ensure proper cost percentages. With over 30 years of industry experience and 11 years running his own inventory business, Allred highlights that counting liquor bottles correctly is crucial to avoid misleading data. He promises to showcase both the best and worst approaches to counting, underscoring that an incorrect method can lead to significant discrepancies in inventory counts. The video aims to help bar owners improve their inventory accuracy and reduce poor cost percentages.