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In this tutorial, Dave Allred, an expert with over 30 years in the bar industry and 11 years running Bar Patrol, discusses effective methods for counting open liquor bottles during inventory. He emphasizes the importance of proper counting techniques, as incorrect methods can lead to inaccurate counts and skewed cost percentages. Dave aims to teach viewers the best practices for conducting a bar inventory, highlighting strategies that have helped numerous bars optimize their inventory processes and reduce poor cost percentages. He promises to demonstrate both effective and ineffective counting methods for better accuracy in inventory management.