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.
1 Serve the Subpoena.  2 Serve (give) the Subpoena to the person or business you are subpoenaing. 3  Anyone, even you, can serve your Subpoena, but this must be done in person and NOT by mail. 4  Serve a copy of the Subpoena-not the original one!5  Fill out Page 3 of the original Small Claims Subpoena (Form SC-107). subpoena is a court order that says that your witness has to come to court. It can also say that someone has to bring certain papers to court at your trial.