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In this tutorial, Dave Allred, from barpatrol.net, discusses effective methods for counting open liquor bottles during inventory to ensure accurate cost assessments. He emphasizes the importance of proper inventory counting, noting that incorrect methods can lead to significant discrepancies in counts and cost percentages. With over 30 years in the industry and 11 years running Bar Patrol, Allred shares insights from his extensive experience in helping bars optimize their inventory processes. He introduces various techniques for accurately counting open liquor bottles, aiming to improve inventory management in bars.