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In this tutorial, Dave Allred from Bar Patrol discusses effective methods for taking inventory of open liquor bottles, emphasizing the importance of accurate counts and cost percentages. He highlights the significant impact of inventory practices on a bar's profitability, drawing on his 30 years of industry experience and 11 years running his bar inventory business. Allred aims to help bars master their inventory processes and reduce poor cost percentages through proper counting techniques. He intends to contrast the best and worst ways to count open liquor bottles, emphasizing that poor methods can lead to significant discrepancies in inventory results.