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 legal document issued by the Court at the request of a party to a case. A subpoena compels a person to produce documents or give evidence at a hearing or trial. There are three types of subpoena: 1  a subpoena for production.2  a subpoena to give evidence, and. 3  a subpoena for production and to give evidence.f the subpoena requires you to give evidence and produce documents, you must attend court on the date specified on subpoena and produce the documents set out in the schedule to the subpoena. If you object to the subpoena, you may make an application to the Court to have the subpoena set aside in whole or in part.