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.
requires the person to whom the subpoena is directed to appear as a witness at a certain location and time and provide sworn testimony or to produce certain documents or other tangible items. (3) Trial or Hearing Subpoena Similar to a deposition subpoena, a subpoena to appear at a trial or hearing requires a person to appear as a witness.