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The tutorial explains how to calculate a restaurant bill step-by-step, focusing on expenses excluding tips. It emphasizes including all ordered items such as food and drinks in the total. For example, at Texas Roadhouse, the speaker orders a cactus blossom, a New York strip steak, an extra salad, a diet Coke, and a brownie. The speaker demonstrates calculating the total by summing the individual costs: $6.99 (cactus blossom), $19.99 (steak), $4.49 (salad), and $1.99 (diet Coke), while aiming to avoid hidden charges. The lesson is a practical guide for understanding how to itemize and sum costs effectively at a restaurant.