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In this tutorial, the speaker discusses how to handle gift cards and gift certificates in a photography business. They emphasize the importance of understanding the nuances of these transactions, especially during the holiday season, as they receive many inquiries about this topic. The presentation will provide insights into the process, including the fact that while gift cards and certificates are purchased and considered income, there are specific details to keep in mind. The speaker invites participants to ask questions to clarify their understanding and improve their management of gift card sales.