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 court order, even if signed by an attorney or court clerk instead of a judge. If you violate a court order to appear you can get into trouble for contempt of court or, in some cases, something worse. Moreover, if you are ever arrested for anything the whole rest of your life, your failure to appear in this case will be used against you to set a high bond, or to deny bond entirely.