Pour cost is calculated by simply adding up the cost of the product used and dividing it by the cost of the product sold. For example, if a bar depleted $5,000 of liquor in January and had liquor sales in January of $25,000, their liquor pour cost for January would be 20% ($5,000  $25,000). A pour cost of 20% indicates that every dollar of sales generated, cost the establishment 20 cents.
Definition of Subpoena. A legal document ordering a person to appear in court, or to provide the court with specific documents. A legal document summoning a witness, or ordering the submission of evidence, before a court or other investigative body.
A subpoena is a command issued by a court obligating a person within its jurisdiction to appear at a certain time and place for the purpose of providing evidence in a pending matter. A subpoena ad testificandum compels a witness to appear and give testimony. A subpoena duces tecum compels a witness to appear, produce records or tangible items, and give testimony. Download PDF