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In this tutorial, Dave Allred from Bar Patrol discusses the best and worst methods for counting open liquor bottles during inventory to ensure accurate counts and cost percentages. With over 30 years in the industry and 11 years running Bar Patrol, he emphasizes the importance of proper inventory management. Dave aims to help bars master their inventory processes and reduce poor cost percentages significantly. He acknowledges that many may be familiar with various methods but intends to clarify and demonstrate effective techniques for counting open liquor bottles accurately.