Liquid assets: when a gallon of beverage alcohol can represent $300 worth of sales, it pays to...

according to a survey done by the California Restaurant Association, the average bar or restaurant loses--simply loses--25 percent of its beverage alcohol. One-quarter of the wine, beer and spirits in the average restaurant or bar simply disappears, due to spillage, over pouring, mistakes and outright theft.

[ILLUSTRATION OMITTED]

"Most people seem to think, 'There's nothing I can do, 25 percent of my booze is going to go down the drain,'" says Dave Grimm, partner at Accubar, a company that produces an automated system for keeping track of a bar or restauran