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 document that requires its recipient to appear in court as a witness. If you receive a subpoena, it doesn't mean you've done anything wrong; it just means you may have information that's needed by the court. Subpoena can also be a verb: You can subpoena someone by giving them a subpoena. If you receive a subpoena but fail to carry out its instructions, you're in big trouble. This fact is suggested by the Latin roots of this word: the prefix sub- means under and poena means penalty..