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 writ, a written order, issued by a court which commands a person to appear in court or before a grand jury, a congressional committee, or administrative agency at a specific place and time.he attorneys in a case have to request subpoenas, which are usually issued by the trial court clerk's office. The court rules of some jurisdictions allow attorneys to issue subpoenas themselves as officers of the court.