Ideal liquor cost

There are 3 types of pour cost: 1) Theoretical PC, 2) Ideal PC, and 3) Actual PC.

Theoretical cost refers to a theoretical or asking price, that you would like to get for a drink. It's the price that one would typically see on a drink menu.

Ideal cost is the PC that you would get if you sold every ounce of liquor that was used, regardless of the selling price.

Actual cost is the actual cost of selling the drink, which but includes waste, theft, etc.

So the Pour Cost for liquor (or anything else) should be whatever the Ideal PC says it should be.