Index

References are by chapter and section number.

"How is everything?" — 23.7
"It was fine" — 23.7, the indifferent guest — 23.1
"Yes, chef" as a confirmation protocol — 21.2
"You cannot sign for what you did not check" — 34.7
1.40 turns, defense and revision — 22.5, Business Plan
13-period calendar — 31.7
13-week cash forecast — 33.5, 33.7, 33.9
2018 federal tip provisions — 20.3
2020 restaurant bankruptcy wave — 39.6
4-4-5 calendar — 31.7
86 board — 14.6
86 list synchronization across channels — 28.6
86 plan, decided in rehearsal — 9.4
86ing — 14.6
86ing, as a purchasing decision — 13.3, 13.8

A

Abatement burn rate per week — 9.2
Abatement, rent — 33.5, 33.6
ABC test — 20.9
Above-unit overhead — 35.3
Absence audit — 35.1
Absence test, the fourteen-day — 35.1, 35.5
Abusive kitchens, cost of — 21.2
Acceleration clause — 39.9
Accessibility survey and barrier-removal plan — 8.6
Accessible parking and exterior route — 8.6
Accessible route and accessible dining surfaces — 7.2
Accessible seating and the accessible bar — 8.6
Accounting periods — 31.7
Accounting software and the daily sales report journal entry — 26.4
Accounts-payable terms — 33.2, 33.4
Accrual vs. cash accounting — 31.9
Accrued paid time off at separation — 39.8
Acoustic treatment, cost and payback — 3.3, 3.7
Acquisition cost framing of commission — 28.4
Across-the-board raise, limits of — 21.7
Active managerial control — 25.5
Actual cash value vs. replacement cost — 8.5
ADA and accessible seating (preview) — 3.6
ADA compliance — 8.6
ADA demand letters — 8.6
ADA in design (compliance owned by Ch. 8) — 7.2
Adding a salaried position, cost in covers — 32.7
Adding a service, pricing the decision — 32.7
Adjacent foodservice (hotels, healthcare, contract, campus) — 40.6
Adjective trap (concepts made of adjectives) — 2.1
Advertising fund — 36.5, 36.6
Air balance and building pressure — 7.6
Air-chilled vs. immersion-chilled poultry — 13.2, 13.4
Alcohol server certification and recertification — 8.4
Alcohol server training — 40.3
Alcohol service without a license — 9.5
Alcohol to go and alcohol delivery — 28.7
Alert fatigue — 37.7
all day — 14.4, 14.6
All-reservation, all-walk-in, hybrid postures — 22.4
Allergen information without a server — 30.6
Allergen labeling on off-premise orders — 28.7
Allergen line on a menu — 10.6
Allergen matrix — 18.5
Allergen matrix, decay and version control — 25.6
Allergen protocol, order to plate — 25.6
Allergen protocol, six steps — 18.5
Allergens after a re-cost — 12.6
Allergens, and specification changes — 11.8
Allergens, the nine major — 18.5
Allergens, the nine major U.S. — 25.6
Allowable plate cost (inverted target) — 11.5
Allowance (construction) — 6.6
Allowance reconciliation (from Ch. 6) — 7.6
Alterations trigger (accessibility) — 7.2
Amortization — 5.4
Amortization schedule, ten-year — 5.4
Anaphylaxis response and stock epinephrine — 25.6
Anchor item — 10.7
Anchoring, price, on a wine list — 16.4, 16.8
Announced versus unannounced visits — 37.3, 37.7
Annual employment-attorney review — 20.6, 20.9, Business Plan
Annual re-price pass — 10.8
Annualized vs. realized-in-ninety-days — 39.3
Anti-levers (parties, employee of the month, swag) — 21.7
Anti-SLAPP statutes — 23.6
Apple Business Connect, Bing Places — 27.2
Application package contents — 5.3
Approved suppliers and required purchases — 36.2, 36.5
Area development agreement — 36.9
Argon and inert-gas preservation — 16.5, 16.6
Arrival curve, reshaping — 24.3, 24.8
Arrival shape — 22.3
arrival shape, capacity and — 14.3, 14.4
As-purchased (AP) cost — 11.3
Ash disposal and fire risk — 25.9
Assessments and network dues — 26.7
Assignment and subletting — 6.5
Assignment for the benefit of creditors (ABC) — 39.6
Assignment of contracts on sale — 8.7
Assumptions register — 4.4, 4.5, 4.6, 4.7
Assumptions register, how to build — 4.4
At-will employment — 17.7
At-will employment, handbook risk — 21.6
Atmosphere (servicescape) — 3.3, 3.7
Atmosphere capital cost — 3.7
Atmosphere carrying cost — 3.7
Atmosphere cost per cover — 3.7
Attachment rate — 2.5, 10.7
Attribution — 27.9
Attrition rate, modeling — 23.4
Audit gaming and countermeasures — 37.3, 37.7
Audit types: self, peer, leadership, third-party — 37.3
Audit weighting and critical items — 37.3
Auto-deducted meal breaks — 20.6, Business Plan
Auto-renewal (evergreen) clauses and notice windows — 8.7
Automatic stay — 39.6
Average check (per-person average) — 1.7
Average check, as a forecast assumption — 4.3, 4.6
Average check, as a RevPASH lever — 24.2, 24.5, 24.6
Average order value as a lever — 30.5
Average vs. median in an Item 19 — 36.4
Avoidable vs. allocated fixed cost — 32.4, 32.7

B

Bacillus cereus — 25.1
Back bar, tiering and layout — 15.5
Back of house (BOH) — 7.1, 7.3
Back-of-house inclusion in a tip pool — 20.3
Backfill from a waitlist — 35.4
Backfilling the original unit — 37.8
Background check — 17.6
Background checks and source-of-funds disclosure — 8.3
Backlog, minutes per cover over capacity — 22.3, 22.6
Backward planning from a committed opening day — 9.2
Balance sheet, in brief — 31.9
Ban-the-box and fair-chance laws — 17.6
Bank (drawer starting cash) — 34.2
Banquet event order (BEO) — 29.4
Banquette 40-top — 29.2, 29.3, 29.7
Banquette run, combining to a 40-top — 22.2, 22.4
Bar as a station (workflow, service well, speed rail) — 15.3, 15.5
Bar as unreservable inventory — 22.4
Bar as waitlist holding pen — 22.4
Bar geometry: guest side vs. working side — 7.2
Bar hand sink, ice scoop, glass washer — 22.7
Bar inventory, capital tied up in — 15.6
Bar seats as overflow inventory — 24.4, 24.8
Bar seats, revenue behavior of — 15.1
Bar tabs vs. single-drink transactions — 26.7
Bar-driven concepts — 1.6
Bare-hand contact with ready-to-eat food — 25.1, 25.4
Bartender to beverage director — 40.1
Base rates in variance investigation — 34.6
Base rent — 6.4
Baseline test (dine-in covers before and after) — 28.3
Basis points, what one is worth — 26.7, 26.9
batch cooking — 14.7
Batch recipe costing — 11.2
Batch settlement discipline — 26.7
Batch size and waste — 38.3
batch size, labor vs. waste tradeoff — 14.7
Batch yield, measuring — 11.2, 11.4
Becoming a franchisor as a regulated act — 36.7
Beer, package (bottles and cans) — 15.4
Beer-clean glassware — 15.4, 15.5
Behavioral signals of dissatisfaction — 23.7
Behavioral vs. hypothetical questions — 17.4
Bellwether burger — 12.1, 12.5, 12.6
Bellwether dinner menu (Figure 10.2) — 10.2
Bellwether off-premise decision — Business Plan checkpoint 28
Bellwether under a franchise agreement — 36.6
Bellwether, kitchen operations section — 14.3, 14.4, 14.7
Bellwether: opening inventory — 13.7, Business Plan
Bellwether: order guide (54 lines, 8 programs) — 13.3, Business Plan
Bellwether: poultry par (24 / 28 birds) — 13.3
Bench, the two empty rungs — 21.8
Benchmarking prices vs. benchmarking positions — 2.4
BEO, beverage authorization and notify threshold — 29.4
Beverage attachment — 12.7
Beverage attachment as a satisfaction signal — 23.7
Beverage attachment points on a food menu — 10.7
Beverage attachment, absence in off-premise — 28.2
Beverage attachment, arithmetic of — 18.3
Beverage attachment, in behavior — 18.3
Beverage contribution, annual and weekly — 15.1, 15.7
Beverage mix, effect on the CM ratio — 32.2
Beverage order to drinks on the table — 22.1
Beverage plate-up: cocktails and by-the-glass — 9.4
Beverage share of revenue (28% mix) — 15.1, Business Plan
Beverage transfer to the kitchen — 15.2, 15.7
Bidding and bid leveling — 6.6
Big Six pathogens — 25.1
Bill Emerson Good Samaritan Food Donation Act — 38.4
Bin-end feature, as an exit for dead inventory — 16.8
Binding constraint, identifying by service — 24.5
Bitters, costing — 15.3
Blackout experiment — 28.3, 28.8
Blast chiller, payback analysis — 25.2
Blend and extend — 39.5
Blended average check — 4.3
Blended check average — 23.2, 23.6
Blended cost of goods sold — 15.1, 15.7
Blended hourly rate — 19.4, 19.8
Blind records / blind count — 34.1, 34.8
Boil-water advisory as a closure trigger — 25.7
Bonus design, single-metric risk — 37.7
Bonus gates (sales floor, quality, retention) — 40.4
Boomerang hires (returning alumni) — 17.3
Borrowing on a track record — 35.6
Bottle conversions (750 mL, 1 L, 1.75 L) — 15.3
Bottle-price laddering — 16.4, 16.8
Bottom-up labor build vs. percentage-of-sales model — 19.4, 19.8
Bottom-up sales forecast — 4.3
Bounded versus unbounded loss — 35.6
Brand — 3.1, 3.6
Brand consistency — 37.3, 37.8
Brand drift — 3.6
Brand identity — 3.1, 3.6
Brand vs. concept vs. marketing — 3.1
Bread dough, one dough many uses — 10.3
Bread service, cost of — 11.2
Break-even by daypart — 32.4
Break-even cannibalization rate — 28.3
Break-even chart — 32.3
Break-even check lift — 3.7
Break-even covers — 32.3
Break-even covers per night — 32.3, 32.4, 32.8
Break-even hurdle for a second unit — 35.3
Break-even ladder, dinner covers — 39.1
Break-even point — 32.3
Break-even reasoning under unmeasurable returns — 23.4, 23.6, Conclusion
Break-even sales — 32.3, 32.6, 32.7
Break-even sales (preview) — 4.6
Break-even sales lift on a royalty — 36.6
Break-even summary (66 / 77 / 81 / 95 / ~132) — 40.7, 40.9
Break-even volume multiplier — 15.8
Breakage, glassware — 16.6
Bridge financing — 33.8
brigade de cuisine — 14.3
Brigade de cuisine — 21.2
Broadline distributor — 13.1
Broker representation and commission — 6.3
Brunch economics — 32.4, 32.7
Brunch menu (Figure 10.9) — 10.8
BTG yield — 16.5
Budget boundary: hood in construction vs. equipment — 7.5, 7.6
Buffet vs. plated — 29.7
Build-out — 6.6
Building plan review as a gate — 9.2
Bundled processing, the "free POS" — 26.2
Burnout, ICD-11 definition — 21.4
Burnout, restaurant-specific mechanics — 21.4
Burnout, warning signs — 21.4
Burns, hearth and fryer — 25.9
Business case, sustainability — 38.8
Business entity, choosing — 8.1
Business interruption and extra expense — 8.5
Business license and business tax registration — 8.2
Business plan — 4.1, 4.2, 4.7
Business plan, anatomy of — 4.2
Business plan, appendix contents — 4.2
Business plan, length of — 4.2
Business plan, menu-engineering appendix — 12.3, 12.6
Business plan, readers of — 4.1
Business plan, what a lender actually reads — 40.7
Business-interruption insurance — 33.3
Butcher test — 11.4
Butchery labor and the food-cost/labor trade — 10.3
Buy-sell provision — 40.4
Buyout — 29.2, 29.3
Buyout, \$1 vs. fair market value — 5.6
Buyout, pricing against displacement — 29.2, 29.7
By-product credits — 11.4
By-the-glass (BTG) program — 16.2, 16.5, 16.7
By-the-glass concentration as a symptom — 18.3

C

C corporation — 8.1
Calibration, ice-point method — 25.2
California SB 1383 — 38.4
Call brands — 15.5
calling (a ticket) — 14.4
Calling in staff, arithmetic of — 19.6
Callout rotation and premium — 21.4
CAM and the annual reconciliation / true-up — 6.4
CAM caps, exclusions, and audit rights — 6.4
CAN-SPAM Act — 27.5
Cancellation terms — 29.5
Cancellation vs. no-show, why the distinction matters — 24.7
Candidate bench — 17.4, 17.8
Candle program economics — 3.7
Cannibalization — 35.4, 37.6
Cannibalization, break-even adjustment for — 32.7
Cannibalization, of a promotion — 15.8
Capacity math: seats × turns × check × services — 7.1
Capacity statement (business-plan artifact) — 7.1
Capacity utilization — 24.2, 24.3, 24.5
Capacity, standing, and information — 23.8
Capacity-constrained vs. demand-constrained nights — 3.3, 3.7
Capital contributions vs. allocations vs. distributions — 8.1
Capital replacement reserve — 32.8
Capital stack — 5.1
Capital stack, Bellwether — 40.5, 40.7
Capital stack, order of repayment — 5.1
Capital tied up in inventory — 16.6, 16.8
Capital vs. revenue ceiling vs. personal exposure — 30.1
Capture rate — 2.3
Card data handling, front of house — 22.7
Card minimums — 26.7
Card processing, effective rate — 34.4
Card settlement against the processor batch (tie three) — 34.4
Card settlement timing — 33.2, 33.7
Card volume, building it from net sales — 26.7
Card-not-present interchange premium — 26.6, 26.7
Career ladder, back of house — 40.1, 40.2
Career ladder, front of house — 40.1, 40.2
Carrying cost of inventory — 16.6
Cash as a share of tender — 34.2
Cash break-even — 32.8
Cash break-even (from Ch. 32) — 33.1, 33.6
Cash conversion cycle — 33.2
Cash discounting — 26.7
Cash drop — 34.2
Cash expected against cash counted (tie two) — 34.4
Cash flow vs. profit — 33.1, 33.6
Cash handling procedures — 34.2
Cash on delivery (COD), cash impact of — 39.5
Cash policy, written — 33.9
Cash timing — 1.4
Cash trough, depth vs. burn — 39.2
Cash-and-carry, as a system defect — 13.1, 13.3
Casualty and restoration — 6.5
Catch-weight billing — 13.2, 13.4
Catering ceiling set by the building — 35.7
Catering, real margins of — 35.7
Central production, four conditions — 37.5
Centralized risk and traceability — 37.5
Cents per dollar borrowed (debt constant) — 5.1, 5.6
Certificate of insurance — 8.7
Certificate of occupancy — 8.2
Certificate of occupancy (preview) — 6.7
Certificate of occupancy as a gate — 9.2, 9.5
Certificate of occupancy, and rent commencement — 33.5
Certification checklist / card — 18.6
Certification gate — 18.6
Certification schedule — 18.5, 18.6
Certification, sommelier and wine — 16.7
Certified Development Company (CDC) — 5.3
Certified food protection manager — 18.5, 40.3
Certified food protection manager (CFPM) — 25.7, 25.8
Change order and the five categories — 6.6
Change-order log — 6.6
Channel cost as a third pole of analysis — 30.5
Channel math, worked order — 28.2
Chapter 1's open questions, answered — 40.7
Chapter 11 bankruptcy — 39.6
Chapter 7 bankruptcy — 39.6
Charged tips as money owed to staff — 34.4
Charging the balance on the night — 29.5
Cheap concept tests (pop-up, residency, counting covers) — 2.7
Check average, building from attachment rates — 2.5
Check build reconciliation — 10.7
Check drop, the second decline — 22.7
Check settle, the eight recoverable minutes — 22.5, 22.7
Chipotle 2015 outbreaks — case study 2
Chlorine sanitizer — 25.4
Choice overload — 10.6
Chronic waste, distinguishing — 34.5
Citrus, yield and costing — 15.3
Civil vs. administrative exposure — 8.4
Cleaning vs. sanitizing — 25.4
Clopen / turnaround time — 21.4
Clopening / rest-period rules — 20.7, Business Plan
Closed questions vs. "how was everything?" — 9.5
Closing a section, the forty-five-minute rule — 22.2, 22.8
Closing decision, forward-looking — 39.7
closing log — 14.8
Closing manager's sequence at close — 34.2
closing procedures — 14.8
Closing sequence, T−30 to T+90 — 39.8
Closing the loop — 23.7
Clostridium perfringens — 25.1, 25.2
Closure floor — 39.7, Business Plan
Co-packer minimum run, as a risk — 35.7
Co-tenancy — 6.5
COBRA and state continuation — 39.8
Cocktail cost card — 15.3
Cocktail list size and cross-utilization — 15.5
Cocktail training for servers — 18.3
COD terms — 33.2, 33.4
Coinsurance penalty — 8.5
Cold holding — 25.2
cold holding, plating ahead and — 14.4, 14.7
Cold rail, failure modes — 25.2
Collateral — 5.1, 5.3
Collateral gap in restaurants — 5.1, 5.3
Collections vs. sales — 33.7
Collision months — 33.5, 33.6
Combinable two-tops, specification at build-out — 24.4
Combined downside case — 4.6
Combining two-tops into a four-top — 22.2
Commercial umbrella and scheduled underlying policies — 8.5
Commissary / central production — 37.5
Commissary agreement — 30.2, 30.7
Commissary and temporary permits — 29.8
Commissary break-even arithmetic — 37.5
Commissary kitchen — 30.2, 30.7
Commission and food cost, the interaction — 28.2
Commission caps, 2020 ordinances — 28.9
Commission rate, range and structure — 28.1, 28.2
Commitment fee, unused-line — 33.8
Commodity price shocks, responding to — 11.8
Common-law trademark rights — 3.2
Community claims vs. supply-chain claims — 38.7
Comp — 34.3
Comp / void / discount authorization — 34.3
Comp and discount abuse — 34.6
Comp and influencer policy — 27.6
Comp and spill tracking — 15.7
Comp arithmetic: menu price vs. plate cost — 23.4
Comp authority for servers — 18.4
Comp base and exclusion of new units — 37.6
Comp break-even probability — 23.4
Comp budget as a percentage of sales — 23.4, Business Plan
Comp codes — 27.9
Comp cost vs. lifetime value — 18.4
Comp reason codes — 34.3, 34.4
Comp reason codes (SVC-1 … SVC-5, MKT-1) — 23.4, Business Plan
Comp report as a culture document — 21.1
Comparability problem (count date, item list, category map, labor classification, period calendar, accruals) — 37.6
Comparable-store (comp) sales — 37.6
Compensation structure — 40.4
Competitive set — 2.4
Complaint economics — 23.4, 23.7
Compliance calendar — 8.2, 8.7, 20.6, Business Plan
Compliance tracker, expiry dates — 18.6
Compostable packaging — 38.6
Composting, commercial — 38.4
Comps — 31.8
Comps and buybacks — 15.7
Comps and voids, effect on mix — 12.2
Comps as a distortion of food cost percentage — 23.4
Comps as contra-revenue — 31.8
Comps by daypart — 34.3
Comps misrecorded as marketing expense — 31.8
Comps, costing against usage — 11.7
Concept as a chain of dependent decisions — 2.1
Concept fit — 10.2
Concept pivot — 39.4
Concept problem vs. execution problem vs. math problem — 39.1
Concept scorecard — 2.7
Concept stress test — 2.7
Concept test, cheapest available — 30.4
Concept-market fit — 2.7, Business Plan checkpoint
Conditional-use / special-use permits and hearings — 8.3
Conditional-use permits and hours restrictions — 2.3
Conduct complaint vs. conflict — 21.5
Confidence levels in a register — 4.4
Confidentiality clauses, disclosure of — 36.3
Connected gas load — 7.5, 7.6
Consecutive days off — 21.4, 21.7
Consistency and the cost of drift — 3.6
Consistency test in discipline — 21.6
Consolidated versus per-unit reporting — 37.6
Constrained station, converting items to covers — 22.3
Constraint test — 28.3, 28.6
Construction contingency — 1.4, 6.6
Construction contingency vs. reserve — 5.1, 5.2
Construction contingency, held not spent — 7.6
Construction cost per square foot — 6.6
Constructive dismissal, cutting hours as — 34.9
Consulting — 40.6
Consumer advisory, raw or undercooked items — 25.7
Consumer Review Fairness Act — 23.6, 27.3
Contamination of an investigation — 34.6
Content cadence — 27.4
Contingency, why it must not be banked — Business Plan checkpoint
Continuous-operation covenant — 6.5
Contribution by channel, indexed to dine-in — 28.2
Contribution margin (CM) — 12.1, 12.3, 12.5, 12.6
Contribution margin per cover — 32.2, 32.4, 32.7
Contribution margin per station-hour — 12.7
Contribution margin ratio — 32.2, 32.3, 32.4
Contribution margin, per item (preview) — 11.2, 11.4, 11.5
Contribution margin, weighted — 12.3, 12.6
Contribution per constrained unit — 28.6
Contribution per cover — 23.2, 23.3, 23.4
Contribution per cover, as a marketing ceiling — 27.1
Contribution per crew hour — 30.3
Contribution per marginal revenue dollar — 4.6
Contribution vs. percentage, in daypart decisions — 19.2
Control environment, what it is for — 34.1
Control functions (authorize, record, custody, reconcile) — 34.1
Control jurisdictions — 8.3
Control program, pricing a — 34.6
Control states — 16.3
Controllable income — 31.4
Controllable vs. non-controllable cost — 31.4
Controls protect the innocent — 34.8
Convenience products, evaluating — 11.3
Conversion card / bag insert — 28.4, 28.9
Conversion franchising — 36.9
Cook's pivot / station triangle — 7.4
Cooking at home as a competitor — 2.4
Cooking temperatures, minimum internal — 25.2
Cooking yield vs. trim yield — 11.3
Cooling as a geometry problem — 25.2
cooling log — 14.7, 14.8
Cooling, two-stage — 25.2, 25.5
Coordination time, fixed per event — 29.7
Copyability of a differentiator — 2.6
Core (C) items — 25.7
Cork taint (TCA) — 16.6
Corkage — 16.8
Corporate foodservice roles — 40.6
Corrective action, HACCP principle five — 25.5, 25.8
Cost behavior, sorting a P&L by — 32.1
Cost card, what it excludes (labor, fuel) — 11.2
Cost drift — 1.4
Cost drift from owner absence — 21.4, 21.8
Cost drift, quantified on one item — 11.6
Cost of a bad hire retained — 17.1
Cost of a checked claim — 38.8
Cost of a license delay and of a denial — 8.3
Cost of a schedule slip after hiring — 9.2
Cost of capital, applied to inventory — 16.6
Cost of capital, by layer — 5.1
Cost of capital, three ways (rate, guaranty, control) — 35.6
Cost of construction delay — 6.7
Cost of goods sold (COGS) — 1.2, 31.3
Cost of permission per cover — 8.5
Cost of training one new hire — 18.2
Cost of vacancy — 17.1
Cost of waiting — 39.7
Cost per cover acquired — 27.1, 27.9
Cost per cover acquired, numerator and denominator rules — 27.1
Cost per cover, blunt vs. acquired — 27.1
Cost per new guest acquired — 23.2
Cost-plus pricing — 13.1
Costed menu (Business Plan) — 11.2, 11.5, Business Plan checkpoint
Cottage-food operations, graduating from — 30.7
Count route, fixed — 13.5, 13.6
Count sheet, in shelf order — 13.5, 13.6
Counting cadence (weekly, monthly, keg log) — 15.6
Counting rotation and who counts what — 34.8
counts (as alternative to an 86) — 14.6
Coursing and the FOH/BOH handshake — 24.5
Coursing, fire against cook time — 22.6
Covenant threshold arithmetic — 40.8
Covenants (affirmative, negative, financial) — 5.4
Cover — 1.7
Cover bands — 19.4
Cover cap per quarter hour, eight covers — 22.3, 22.8
cover ceiling, derivation of — 14.3
Cover count, mandatory entry — 26.1, Business Plan checkpoint
Cover-count undercount, effect on PPA and covers per labor hour — 26.1
Covers by daypart, Bellwether — Business Plan checkpoint
Covers per labor hour (CPLH) — 19.4, 19.8
Covers, annual — 4.3
Covers, limits of as a metric — 24.2, 24.3
COVID-19 shutdowns, effect on off-premise — 28.1
Credit CARD Act of 2009 — 27.7
Credit memo — 13.4
Credit memorandum — 40.8
Credit memorandum Finding 1 (labor) — 40.8, 40.10
Credit memorandum Finding 2 (pre-opening) — 40.8, 40.10
Credit terms on alcohol purchases — 16.3
Credit-card processing as a variable cost — 32.1, 32.2
Credits tracked to closure — 34.7
Critical path and schedule slippage — 6.7
Cross-checking a forecast top-down — 4.3
Cross-contact — 25.6
Cross-contamination — 25.3
Cross-review between partners — 34.1
Cross-training — 18.7
Cross-training and retention — 18.7
Cross-training, four limits of — 18.7
Cross-unit employment as a culture metric — 37.8
Cross-utilization — 10.3
Cross-utilization as source reduction — 38.3
Cross-utilization at small volume — 10.3
Cross-utilization map — 10.3
Cross-utilization, as a costing technique — 11.4
Cross-utilization, effect on cutting items — 12.7
Cross-utilization, effect on safety stock — 13.3, 13.8
Crossings between BOH and FOH ladders — 40.1
Culinary and hospitality education as a career — 40.6
Culinary school, economics of — 40.3
Culinary schools as a pipeline — 17.3
Culture & Retention plan section — Business Plan checkpoint 21
Culture audit, four documents — 21.1
Culture measurement proxies — 37.8
Culture transfer by people — 37.8
Currency symbols and menu prices — 10.6, 10.7
Cushion versus headroom, in covers — 35.4, 35.8
Cut order — 19.5, 19.6
Cut-resistant gloves and the mandoline — 25.9
Cuts and lacerations — 25.9
Cutting cost in a downturn, limits of — 32.5
Cutting the floor — 19.5, 19.6

D

Daily holdback — 33.8
Daily sales report (DSR) — 34.4
Danger zone, temperature — 25.2
Dark day (Monday) uses — 7.7
Dark daypart, converting — 30.4
Dark days, selling capacity on — 24.8
Data ownership and export clauses — 26.8, Business Plan checkpoint
Data retention at the vendor — 26.1, 26.8
Date change vs. cancellation — 29.5
Date marking and labeling — 13.5
Date marking, seven-day limit — 25.2
Day-one preparation — 17.7, 17.8
Daypart — 2.3
Daypart capping a virtual brand — 30.6
Daypart contribution statement — 32.4
Daypart fit and site selection — 6.1
Daypart pivot, lunch arithmetic — 39.4
Daypart price differences — 10.8
Daypart-shape test — 28.3
Days inventory outstanding (DIO) — 33.2
Days of cover — 16.6, 16.8, 40.8
Days of inventory on hand — 13.7
Days payable outstanding (DPO) — 33.2, 33.4, 33.9
Days sales outstanding (DSO) — 33.2
Daytime vs. residential population — 2.3
Dead section — 22.2
Deadlock and buy-sell provisions — 8.1
Debt principal, invisible on the P&L — 33.1, 33.6
Debt service coverage ratio (DSCR) — 5.4
Debt service in a break-even calculation — 32.8
Debt service, Bellwether (\$69,500) — 40.5, 40.8
Debt service, principal vs. interest — 31.9
Debt vs. equity from family — 5.7
Debtor-in-possession — 39.6
December premium — 29.3, 29.9
Decision rights, undefined — 21.5
Decision-rights map — 21.5
Decomposing an annual prime-cost target into a ramp — 9.7
Dedicated packer, break-even volume — 28.6
Deductions from tips or wages, prohibited — 20.2, 20.3
Defending an assumption — 40.9
Deferred revenue — 33.7, 33.9
Defined workweek — 19.7
Degree of operating leverage (DOL) — 32.5, 32.6
Delegation ladder, levels 0–5 — 21.8
Delegation, the hardest transition — 30.8
Delegation-of-authority table — 37.4
Delinquency lists, alcohol — 16.3
deliveries, effect on prep — 14.1
Delivery commission, blended rate — 30.5
Delivery condition — 6.2, 6.3
Delivery minimums and freight thresholds — 12.7
Delivery price parity and off-premise uplift — 28.5
Delivery window, negotiating — 13.1, 13.4
Delivery-only second brand from an existing kitchen — 30.8
Demand-based pricing — 24.6
Demand-constrained nights, selling — 29.1, 29.9
Demand-control ventilation (DCV) — 38.5
Demographic data sheet, reading a — 2.3
Denominator, choice of (base week vs. average week vs. mature week) — 19.1, 19.8
Departed franchisees, calling them — 36.3, 36.4
Deposit policy design — 24.7
Deposit preparation and transport — 34.2
Describing food without a script — 18.3
Descriptive menu language, evidence status — 10.6
Design language — 3.6
Designing for each daypart — 7.7
Designing for future revenue lines — 7.7
Deviation and communication rule — 18.4
Deviation versus improvement — 37.1, 37.2
Diagnostic procedure, five steps — 39.1
Differentiation that does not matter — 2.6
Differentiation, three-part test — 2.6
Dilution, shake and stir — 15.3
Dine time, anatomy of — 24.5
Dipper well — 38.5
Direct booking channel — 24.7
Direct booking channels — 26.5
Direct delivery and delivery-as-a-service — 28.4
Direct purchasing (farm, producer) — 13.1
Direct vs. indirect competitors — 2.4
Discard, undocumented temperature abuse — 25.3, 25.7
Discharge, entity vs. individual — 39.6
Disclosure and the honesty problem — 30.6
Discount break-even (d ÷ c rule) — 23.2
Discount depth vs. contribution margin ratio — 23.2
Discount terms (2/10 net 30) — 33.4
Discount, arithmetic of — 15.8
Discounting future guest value — 23.2
Discounting, cost of — 12.5
Discounts — 31.8
Dish machine, final rinse verification — 25.4
Dish pit design — 7.3
Dish return path and crossings — 7.4
Disher (scoop) numbering — 11.6
Displacement — 29.7
Dispute resolution, arbitration, venue, choice of law — 36.5
Dispute window in a supply agreement — 34.7
Distance restrictions and how they are measured — 8.3
Distribution out of the honeymoon quarter — 9.6
Distributor relationships, managing — 16.3, 16.6
District manager, failure modes — 37.4
District-manager model — 37.4, 37.7
Diversion — 38.4
Docking a salaried manager — 20.5
Document abuse — 17.7, 20.9
Documentation as a by-product of measurement — Business Plan
Documentation test — 36.7
Documentation, behavior vs. character — 21.6
Documented standards as legal exposure — 37.2
Documenting before acting — 34.9
Dog (quadrant) — 12.4, 12.5, 12.7
Dollars at risk vs. minutes of attention — 34.6
Domain and social handle claiming — 3.2
Donation, food-safety constraints on — 38.4
Double-seat, the four-minute rule — 22.1, 22.2, 22.3
Downgrade — 26.7
Downside case (Bellwether) — 39.1, Business Plan
Draft beer pricing ladder — 15.4
Draft system: temperature, pressure, balance — 15.4
Draft yield and foam loss — 15.4
Dram shop liability — 8.4
Dram shop liability (bar-level practice) — 15.7
Dram shop liability (preview) — 1.6
Dram shop liability, and wine service — 16.7
Dram-shop liability, training against — 18.5
Draws and draw schedule — 5.3, 5.5
Drink counting and the bar-to-table handoff — 8.4
Drive time vs. concentric rings — 2.3
Driver classification — 28.9
Driver flow and the guest path — 28.6
dry-aged ribeye, throughput cost of — 14.4
DSCR covenant — 40.8
DSCR, computing and stressing — 5.4
DSCR, limits of — 5.4
DSR, the three reconciliations inside — 34.4
Due-diligence period and right of entry — 6.3
Duration management — 24.5
Duties test / primary duty — 20.5, 20.9
dwell time — 14.3
Dwell time on the fire — 10.4
Dwell versus cycle — 22.5

E

E-Verify — 20.9
Early bumping, the metric as target — 26.3
Early prix fixe, fenced three ways — 24.8
Early punches vs. unrecorded work — 20.1, 20.6
Early seating, staging the room for — 24.8
Early warning signs — 33.9
Early-termination and liquidated-damages formulas — 8.7
Earned media — 27.6
EBITDA — 31.9
Economic repeatability test — 36.7
Economic-reality test — 20.9
Edible-portion (EP) cost — 11.3
Effective rate, two denominators — 26.7, 26.9
Effective take rate — 28.2, 28.8, 28.9
Efficient versus rushed, the line — 22.5
Egress, exit count and width — 7.2
Eight-second description — 18.3
EIN (Employer Identification Number) — 8.1
Electrical service and panel capacity — 7.6
Email and SMS lists — 27.5
Email list capture at the window — 30.3, 30.8
Ember trout (anchor item) — 12.1, 12.3, 12.5, 12.7
Emergency relief programs (PPP, RRF) — 33.8
Emotional labor — 21.4
Employee attestation of hours — 20.6
Employee health policy, exclusion and restriction — 25.1
Employee health reporting and sick pay — 18.5
Employee meals at cost — 31.3
Employer payroll burden (FICA, unemployment, workers' compensation) — 9.1, 9.3
Employer payroll taxes (FICA, FUTA, SUTA) — 19.1, 19.7
Employer withholding and unemployment accounts — 8.1
Employment practices liability insurance (EPLI) — 20.8, Business Plan
EMV liability shift — 26.7
Energy intensity — 38.5
Engagement benchmarks, refusal of — 27.4
Entity holding the liquor license; ownership change as transfer — 8.1, 8.3
Entity name vs. DBA vs. trademark — 3.2
Entry and vestibule — 7.2
Entrée attachment rate — 12.2, 12.7
EPLI — 8.5
Equipment breakdown and spoilage coverage — 8.5
Equipment finance agreement, non-cancellable — 26.2
Equipment fit — 10.2
Equipment lease — 5.6
Equipment lease and used-asset financing — 7.5
Equipment lease, as a cash obligation — 33.1, 33.5
Equipment line displacement and declared deferral — 7.6
Equipment liquidation and liens — 39.8
Equipment schedule — 7.5
Equipment tags and utility requirements — 7.5
Error and refund allowances by channel — 28.8
Escalation clause — 6.4
Escalation ladder and the bypass — 37.7
Escoffier, Georges Auguste — 21.2
Establishing a pattern, not an incident — 34.9
Event calendar strategy — 29.9
Event costing — 29.7
Event deposit — 29.5
Event deposits, as working capital — 33.7, 33.9
Event deposits, return of — 39.8
Events as guest acquisition — 29.9
Events coordinator, costing the time — 35.7
Events, certainty vs. margin — 29.1, 29.7
Events, measurement against a baseline night — 27.8
Events, why margin differs — 29.1
Evergreen and automatic renewal clauses — 5.6
Evidentiary cost and quality — 34.6
Exception report — 34.3
Exception reports, shape vs. event — 34.3
Exception thresholds, three components of — 37.7
Exclusivity and minimum-volume commitments — 8.7
Exclusivity clause — 6.5
Exclusivity, distributor — 16.3
Executive exemption — 20.5
Executive summary — 4.2, 4.7
Executive summary, risk disclosure in — 4.7
Executive summary, the nine moves — 4.7
Exempt vs. non-exempt — 20.5, 20.9
Exempt vs. non-exempt, effect on the fixed base — 32.1, 32.3
Exempt vs. non-exempt, revisited — 40.4
Exhaust duct, shaft enclosure, roof penetration — 7.6
Exit interview — 21.7
Exit plan for slow inventory — 16.8
Exit rate vs. quarter result — 9.7
expediting — 14.4
Experience modification factor (workers' comp mod) — 25.9
Expo as a shared station — 40.1
Exposure ladder; guaranty vs. insurable loss — 8.5
Exposure per point, in dollars — 4.4, 4.6

F

Failure rate, closing the loop — 40.10
Failure rate, the 90% myth — 1.1
Fair Credit Reporting Act (FCRA) — 17.6
Fair Labor Standards Act (FLSA) — 20.1, 20.2, 20.5, 20.6, 20.9
Fairness problem in restaurant pricing — 24.6
Falsifiability of concept claims — 2.1, 2.7
family meal — 14.1
Family meal beginning on day one of training — 9.3
Family meal, costed — 21.7
Fast casual — 1.6
FASTER Act and sesame — 25.6
FDA Food Code as a model code — throughout, Overview
FDD Item 11, franchisor's assistance — 36.3, 36.5
FDD Item 12, territory — 36.3, 36.5
FDD Item 17, renewal / termination / transfer / disputes — 36.3, 36.5
FDD Item 19, financial performance representations — 36.3, 36.4
FDD Item 20, outlets and franchisee information — 36.3, 36.4
FDD Item 21, financial statements — 36.3, 36.8
FDD Item 3, litigation — 36.3
FDD Item 6, other fees — 36.3
FDD Item 7, estimated initial investment — 36.3
FDD Item 8, sources of products and services — 36.3, 36.5
FDD, the twenty-three items — 36.3
February problem — 33.5, 33.6
Fee and surcharge disclosure — 24.6
Fee load as a share of pre-fee operating profit — 36.6
Fee-shifting clauses and security interests — 8.7
Feedback-sample bias during the honeymoon — 9.6
Fencing (time, day, product) — 24.6, 24.8
Festivals and street fairs, fee structures — 30.3
Festivals as lead generation — 30.3
FICA tip credit — 20.3, 20.4
Fictitious-name / DBA registration — 30.6
Field business consultant / field support visit — 36.2, 36.8
FIFO (first in, first out) — 13.5
FIFO and the walk-in reset — 38.3
Filling the soft nights — 35.8
Final payroll obligations — 39.8
Fine dining — 1.6
Fire load, lag behind seating — 22.3
Fire marshal and solid-fuel cooking requirements — 6.7
Fire on call versus fire on send — 22.6
Fire operational permits; hood suppression; solid-fuel cooking — 8.2
fire slot — 14.3, 14.4
Fire suppression over the line — 7.6
Fire time, measured — 9.4
Fire window, five hours — 22.3
Fire-suppression certification (mobile) — 30.2
firing (a ticket) — 14.4
Firing entrées, the server's judgment — 22.1, 22.6
Firing to the driver's ETA — 28.6
First ninety days, cost structure of the — 32.6
First-party ordering, all-in channel cost — 26.6
First-party ordering, definition — 28.4
First-three-plates check — 11.6
Fit first, balance second, log the skip — 22.2
Five C's of credit — 5.3
Fixed and variable cost split (preview) — 4.6
Fixed and variable split of the technology budget — 26.9, Business Plan checkpoint
Fixed block per order — 30.5
Fixed cost — 32.1, 32.5, 32.7
Fixed labor and the salaried floor — 19.2
Fixed labor floor — 1.4, 4.6, 32.1, 32.3, 32.6
Fixed labor floor, revenue-side implications — 24.1, 24.3
Fixed monthly obligations — 33.1, 33.3
Fixed vs. variable channel cost structure — 26.6, 26.9
Fixed-cost absorption argument, and where it fails — 28.1, 28.6
Fixed-cost multiplier (1 ÷ CM ratio) — 32.5, 32.7
Fixed/variable split, handed to Chapter 32 — 31.4
Fixing in tiers; what to leave alone — 9.7
Flash report as seven DSRs — 34.4
Flash report, ramped target — 31.6
Flat-demand ceiling, 144 covers — 22.3, 22.5
flatbread, as a throughput risk — 14.3, 14.4, 14.6
Flavor repetition, cross-utilization limit — 10.3
Floor plan in motion, seventeen tables — 22.2
Flow and step counting — 7.4
FOH/BOH conflict — 21.5
FOH/BOH handshake, three scheduled moments — 22.6
FOH/BOH square-footage split — 7.1
Food and beverage minimum — 29.3
Food cost benchmark, full service (28–32%) — 11.1
Food cost percentage — 11.1, 11.5, 11.7
Food cost percentage, failure modes of — 11.1
Food cost percentage, limits of — 12.1, 12.7
Food cost, the usage-based formula — 11.1
Food donation — 38.4
Food per cover — 10.7
Food recovery hierarchy (EPA) — 38.4
Food safety in transit; delivery radius as a control — 28.7
Food service establishment permit — 8.2
Food truck annual P&L — 30.2
Food truck economics — 30.2, 30.3
Food truck project budget — 30.2
Food waste — 38.1, 38.2, 38.3
Food-handler and manager certification lead times — 9.3, 9.5
Food-handler card — 18.5, 25.8, 40.3
Food-percentage conditions on a restaurant license — 8.3
Food/beverage mix — 2.5
Foodborne illness risk factors, the five — 25.1
Foodservice Management Professional (FMP) — 40.3
Footprint of a restaurant (five categories) — 38.1
Foraged and wild mushrooms, approved source — 25.1
Forbearance — 39.5
Force majeure — 6.5
Forecast accuracy, service-level vs. week-level — 19.3
Forecast trough — 33.3, 33.7, 33.8
Forfeiture waivers, budgeting for — 24.7
Form I-9 — 17.7
Form I-9 and employment eligibility — 20.9
Form I-9 during an opening — 9.3
Fortified wine, by the glass — 16.5
Forty-top, seats removed from à la carte — 22.4
Forward contracting (preview) — 11.8
Four jobs of a single-unit owner (set, teach, detect, correct) — 37.1
Four-star review as a downgrade — 27.3
Four-star reviews as downgrades — 23.6
Four-top seated with two guests, cost of — 24.4
Four-week period accounting — 37.6
Fourteen-day disclosure window — 36.3, 36.4
Franchise agreement — 36.5
Franchise disclosure document (FDD) — 36.3
Franchise, what it gives you — 36.2
Franchise-relationship statutes — 36.3, 36.5
Franchisee — 36.1, 36.2, 36.6
Franchisee associations — 36.3
Franchisee P&L, fully costed — 36.6
Franchising your own concept — 36.7
Franchising, the two businesses — 36.1, 36.7
Franchisor — 36.1, 36.8
Franchisor obligations — 36.8
Franchisor P&L at scale — 36.8
Franchisor revenue sources — 36.8
Franchisor undercapitalization — 36.8
Fraudulent transfer — 39.5
Free pour vs. jigger — 15.7
Free rent / abatement — 6.3, 6.4, 6.7
Free rent, valuing — 5.5
Frequency vs. reach — 2.3, 23.2, 27.1, 27.7
Friends-and-family round — 5.7
Friends-and-family service — 9.5
Front of house (FOH) — 7.1, 7.2
Front-of-house inspection surfaces — 22.7
FTC Franchise Rule (16 C.F.R. Part 436) — 36.3, 36.9
FTC Franchise Rule, classification by function — 35.7
FTC Green Guides — 38.7
FTC rules on consumer reviews — 23.6
FTC rules on fake reviews and endorsements — 27.3, 27.6
Fuel surcharge and off-invoice charges — 13.1, 13.4
Full service — 1.6
Fully-allocated daypart profitability — 32.4
Funding squeeze, effect on the dining room — 5.7
Funding time and weekend batches — 26.7

G

garde manger — 14.3, 14.4
Garnish, costing and waste — 15.3
Gates vs. activities on a timeline — 9.2
General and administrative cost — 1.2
General liability insurance — 8.5
Generator, sizing and noise — 30.2, 30.3
Gentrification and the competitive set — 27.8
Geography test (delivery addresses) — 28.3
Ghost kitchen (dark kitchen) — 30.5
Ghost-kitchen fee schedule — 30.5
Ghost-kitchen license, assignment and termination — 30.5
Ghost-kitchen sector expansion and contraction — 30.5
Giblets, and what a silent spec costs — 13.2
Gift cards and unclaimed property — 39.8
Gift cards, economics — 27.7
Gift cards, liability and escheat — 27.7
Gift certificates as a liability — 34.4
Gift letters — 5.2
Gift-card and voucher abuse — 34.6
Gift-card liability — 33.2, 33.9
Glassware, shapes and cost — 16.6
Glasswasher, bar — 38.5
Glasswasher, deferral and consequences — 15.5, Business Plan
Gloves, limits of — 25.4
Good-faith estimate of hours — 20.7
Good-guy clause — 6.5, 39.9
Good-guy clause, value of — 40.5
Google Business Profile — 27.2
Google Business Profile, menu and hours accuracy — 26.6
Google Business Profile, performance report — 27.2
Graduating from a small format — 30.8
Graduation decision framework — 30.8
Grandfathering and code vintage — 6.2, 6.7
Gratuity — 20.4
Grease interceptor sizing by local authority — 7.6
Grease trap / grease interceptor — 7.6
Grease trap and drain service as closure insurance — 25.7
Grease-hauler manifests and backflow testing — 8.2
Greater-of rule (category thresholds) — 34.5
Greenwashing — 38.7, 38.8
Greet at the table, two-minute standard — 22.1
Greet, the thirty-second standard — 22.1
Griddle and the brunch daypart — 7.5, 7.7
Grocery prepared foods as a competitor — 2.4
Gross and modified gross leases — 6.4
Gross profit dollars vs. cost percentage — 16.4, 16.8
Gross sales, definition clause in the agreement — 36.5
Gross vs. net settlement — 26.7
Ground beef vs. whole-muscle obligations — 10.5
Group exception dashboard — 37.7
Group operating profit versus unit operating profit — 35.3
Growth as a dollars strategy, not a margin strategy — 37.4, 37.8
Growth capital — 35.6
Growth instruments ranked — 36.9
Growth ladder, by new personal guaranty — 35.3
Growth options, ranked — 35.3
Guarantee register — 8.7
Guaranteed count — 29.5
Guaranty fee and closing costs — 5.3
Guaranty stacking — 35.6
Guest counts vs. item counts — 12.7
Guest data and privacy obligations — 23.5
Guest data ownership in a residency — 30.4
Guest identity, loss of on marketplace orders — 28.1, 28.4
Guest journey — 3.4
Guest lifetime value (GLV) — 23.2, 23.3, 23.4, 23.8
Guest lifetime value, assumptions and limits of — 23.2
Guest lifetime value, spending against — 27.1, 27.7
Guest persona — 2.2
Guest profile notes — 23.5
Guest record and guest notes — 26.5
Guest Wi-Fi on a separate network — 26.7, 26.9
Guest-loss tolerance on a price increase — 32.7
Guest-overlap test — 28.3

H

Habit as the structural change (not technology) — 28.1
HACCP plan, Hearth Chicken — 25.5
HACCP, seven principles — 25.5
Hand sink, accessibility and temperature — 25.4, 25.7
Hand sinks set by plan review — 7.5
Hand-count honest error — 34.5
Handing over the decision, not the task — 35.5
hands (call for) — 14.4
Handwashing as the primary control — 25.1, 25.4
Handwashing training — 18.5
Happy hour, design and failure modes — 15.8
Happy hour, regulation and jurisdictional variation — 15.8
Happy hour, regulation of — 24.6
Harassment prevention program — 20.8, Business Plan
Harassment prevention, practice vs. law — 21.2, 21.5, 21.6
Harassment, structural risk factors in restaurants — 20.8
Harassment-prevention training and the reporting path — 18.5
Hard costs vs. soft costs — 6.6
Hardware as capital vs. the replacement reserve — 26.9
Hazard Communication Standard and Safety Data Sheets — 25.9
Health department pre-opening inspection — 9.2, 9.5
Health inspector at the host stand — 22.7
Health-department plan review — 6.7
Hearth capacity, 28 items an hour — 24.3, 24.5, 24.8
Hearth capacity, binding hour — 28.6
Hearth ceiling as a staffing constraint — 19.4, 19.6
Hearth Chicken (anchor) — 12.1, 12.4, 12.5, 12.7
Hearth Chicken cost card — 11.2, 11.5, 11.6, 11.8
Hearth Chicken, contribution and mix shift — 18.3
Hearth Chicken, labor-loaded plate cost — 14.7
Hearth Chicken, named and placed — 10.2, 10.3, 10.5
Hearth Chicken, par-roast dependency — 14.7
Hearth Chicken, plate cost under an out-of-spec delivery — 13.2, 13.4
Hearth Chicken, quarter-portion cost card — 24.5
Hearth Chicken, wine pairing contribution — 16.7
Hearth rate, 29 covers an hour — 22.3, 22.5, 22.6
Hearth throughput from deck area and dwell time — 7.3
hearth, capacity ceiling of — 14.3
hearth, lighting as an opening duty — 14.1, 14.4
held tickets — 14.4
Hepatitis A — 25.1
Hero premium — 21.4, 21.7
Hidden cost of one menu item — 10.4
High-low method (splitting a semi-variable cost) — 32.1
Highly susceptible populations — 25.2
Hired and non-owned auto; cyber; crime coverage — 8.5
Hiring sequence and the sequencing rule — 9.3
Hold-back rules — 22.4
Hold-out test — 27.9
Holdover — 6.5
Hollandaise and time as a public health control — 25.2
Honeymoon period — 9.6
Hospitality as a competitive moat — 23.1
Hospitality as revenue model — 1.5
Hospitality in a forty-second transaction — 30.3
Hospitality inward — 23.8
Hospitality, limits and failure modes of — 23.1
Host covers vs. POS covers — 34.6
Host restaurant, what it wants and protects — 30.4
Host stand as a revenue position — 40.1
Host stand as embedded atmosphere labor — 3.7
Host stand as production scheduling — 22.3
Host stand placement — 7.2
Host stand, annual value — 22.3
Host stand, seating decisions under time pressure — 24.4
Host-stand question — 27.9
Hot holding — 25.2
Hours, special and holiday — 27.2
Hours-to-date report — 19.7

I

Ice bin, broken glass protocol — 25.9
Ice, cost per drink — 15.3
ID checking, threshold and technique — 18.5
ID checks and responsible service, wine — 16.7
Ideal (theoretical) food cost — 11.7
Ideal vs. actual usage report — 34.5
Ideal vs. actual variance — 11.7
Ideal vs. actual variance, decomposing — 38.2
Ideal vs. actual, applied to beverage — 15.2, 15.6
Identification checking procedure — 8.4
Illustrative wage rates and jurisdictional variation — 19.4
Immediate-termination conduct list — 21.6
Imminent health hazard — 25.7
Imputed general-manager compensation — 36.6
Incident log — 8.4
Incident logging — 18.5
Inclusion criteria as the disclosure — 36.4
Incremental contribution margin, limits of — 35.4
Incremental vs. cannibalized sales — 28.3
Incremental vs. cannibalized visits — 23.2
Incrementality identity (r ≥ D/C) — 27.7, 27.9
Indemnity and additional-insured requirements — 8.7
Independent broker vs. captive agent — 8.5
Independent vs. chain — 1.6
Independent-contractor misclassification — 20.9
Individualized and algorithmic pricing — 24.6
Inducement rules — 16.3
Information supply from staff — 34.6
Inheritance inventory — 6.2
Inside-the-walls growth program — 35.8
Inspection report, reading one — 25.7
Inspection, the walk — 25.7
Inspection-day protocol — 25.7
Insurance application as a signed document — 8.5
Insurance as risk transfer — 8.5
Insurance for a guest operator — 30.4
Insurance premium, first instalment before opening — 9.1
Insurance premiums, timing of — 33.5, 33.6
Integration and API — 26.8
Interchange — 26.7
Interchange category detail — 26.7
Interchange, variation by card type — 26.7
Interest vs. principal, and the P&L — 5.4
Interest-only period — 39.5
Internal control, definition of — 34.1
Internet, fiber and LTE failover — 26.2, 26.9
Interview scorecard — 17.4
Inventory adjustment — 31.3
Inventory as cash — 13.7
Inventory build as a cash use — 32.8
Inventory build, as a use of cash — 33.1, 33.2
Inventory change, effect on reported food cost — 11.1
Inventory count, hours saved and the payback — 26.4
Inventory management software — 26.4
Inventory turnover — 13.7
Inventory turns, by price band — 16.6
Inventory variance — 34.5
Investigation ladder, the seven rungs — 34.6
Investigation, the first ten minutes — 20.8
Investor comping policy — 5.7
Investor control and consent rights — 5.7
Invoice price drift from the quote sheet — 34.7
Invoice reconciliation (three-way match) — 13.4
Invoice shortcut (invoices ÷ sales), error in — 11.1
Involving counsel before the first interview — 34.9
Irreversible commitment, size of — 30.1, 30.4
Item 19 as optional; what silence means — 36.4
Item count — 10.4
Item list, building by subtraction — 10.2
Items rejected and why (oysters, fried, risotto, duck) — 10.2

J

Jack in the Box 1993 outbreak — 25.5, case study 1
Jigger policy and its limits — 15.7
Job boards — 17.3
Job description — 17.2
Job posting, wage disclosure in — 17.2
Joint and several liability — 6.4, 40.4, 40.5
Joint employment — 36.5
Judgment between the steps — 18.1, 18.4
Jurisdictional variation in food-safety requirements — 18.5
Jurisdictional variation, multi-state operation — 37.2

K

Kasavana and Smith framework — 12.2
KDS fallback printer and manual procedure — 26.3
KDS, all-day count — 26.3
KDS, allergen flag routing — 26.3
KDS, queue against station rate — 26.3
KDS, ticket time and the timestamp record — 26.3
Keeping the circle small — 34.9
Keg math and keg sizes — 15.4
Key-item count (twelve lines) — 13.6
Kill questions — 2.7
kitchen day, structure of — 14.1
Kitchen display system (KDS) — 26.3, Business Plan checkpoint
kitchen display system, measurement traps — 14.5
Kitchen workflow — 7.3

L

Labor as a percentage of sales, the revenue-side critique — 24.3
Labor as a step function (the staircase) — 19.4
Labor cost — 1.2, 1.4
Labor cost percentage — 19.1, 19.8
Labor cost, components of (wages, taxes, comp, benefits) — 19.1
Labor forecasting — 19.3
Labor percentage improving while quality degrades — 19.8
Labor percentage vs. check average — 32.4
Labor ramp, quarter by quarter — 40.9
Labor sensitivity at 35.3% — 40.8
Ladder of break-evens — 32.8
Ladles and portion tools — 11.6
Landlord as lender — 5.1, 5.5
Landlord collateral-access agreement — 40.8
Landlord notice provision — 39.8
Landlord's replacement cost — 39.5
Large party, pacing inventory consumed — 22.4, 22.6
Large-party pacing rule — Business Plan
Last week as a service — 39.8
Law enforcement, deciding about — 34.9
Layout change payback period — 7.4
Leadership seats, N+1 rule — 35.5
Leak exposure, collecting — 39.3
Leak ladder, annualized — 15.7
Learned professional exemption (chefs) — 20.5
Lease abstract — 6.4
Lease assignment — 39.5
Lease assumption and rejection — 39.6
Lease deferral — 39.5
Lease escalation, unmodeled — 4.5
Lease rate factor — 5.6
Lease renegotiation instruments — 39.5
Lease termination (buyout) — 39.5
LED retrofit — 38.5
Legibility of a wine list — 16.1, 16.2, 16.7
Letter grades and public posting — 25.7
Letter of intent (LOI) — 6.3
Lever break-even formula — 21.7
License suspension and revocation — 8.4
License types: on-premise, beer and wine, restaurant classification — 8.3
Licensed address, why it is required — 30.7
Licensed premises boundary and the patio — 8.2, 8.3
Licensing and compliance section of the business plan — 8.1, 8.2, 8.3, 8.5
Licensing as an alternative — 36.9
Licensing versus franchising — 35.7
Lien waivers and mechanic's liens — 6.6
Liens and prior conditions travelling with a license — 8.3
Light level and color temperature — 3.3
Lighting scene schedule — 3.3
Limited liability company (LLC) — 8.1
Line cleaning, economics of — 15.4
Line errors and refires — 38.2, 38.3
Line extension — 35.7
Line of credit — 33.7, 33.8
line, the (four-person peak) — 14.3
Line-of-credit discipline — 33.8
Line-up break-even test — 18.8
Linear flow: receiving → storage → prep → line → pass — 7.3
Linen vs. tablecloth cost — 3.7
Liquidated damages — 20.6
Liquor and wine variance thresholds — 34.5
Liquor cost (spirits only) — 15.2
Liquor liability exclusion — 8.5
Liquor liability insurance — 8.5
Liquor license application file — 8.3
Liquor license as a binary, uncontrolled item — 9.2, 9.5
Liquor license bond — 8.5
Liquor license in insolvency — 39.6, 39.8
Liquor license, cannot be borrowed — 30.4
Liquor license, definition and character — 8.3
Liquor licensing in a franchised unit — 36.5
List building at the table — 27.5
Listeria monocytogenes — 25.1
Listing without consent — 28.9
Load balancing a menu across stations — 10.4
Load-out list — 29.8
Loan conditions — 40.8
Local marketing minimum — 36.3, 36.5
Local option and dry jurisdictions — 8.3
Local search: relevance, distance, prominence — 27.2
Local SEO — 27.2
Local, as a claim — 38.7
Location selection — 6.1, 6.2
Log discipline and pencil-whipping — 25.8
Logs, the ten Bellwether keeps — 25.8
Long-lead equipment — 6.7
Long-lead equipment and schedule risk — 7.7
Long-lead equipment and the countdown — 9.2
Loss allowance, wine — 16.6
Loyalty mechanics: discount, access, occasion, recognition — 27.7
Loyalty program — 27.7

M

Maintenance and mechanical failure, cost of downtime — 30.2
Make-up air — 7.6
Make-up air, conditioning load — 38.5
Managed growth — 36.9
Management bench — 35.5, 37.8
Management by exception — 37.7
Manager who won't decide, four forms — 21.5
Managers and supervisors barred from tip pools — 20.3, 20.5
Mandated promotions and the incentive misalignment — 36.5
Mandatory absence as a control — 34.1
Mandoline — 25.9
Manual maintenance, review dates and owners — 37.2
Manual, fifteen-section structure — 37.2
Margin of safety — 32.6
Margin of safety in weeks of trading — 32.6
Margin-headroom test — 36.7
Marginal contribution per cover — 39.1, 39.4
Marginal cover, value by night — 24.1, 24.3
Marginal labor hours per cover — 19.4
Market price, unquoted — 13.1
Market-rate management, pricing — 35.2, 35.5
Marketing as a budgeted fixed cost — 32.1, 32.5
Marketing budget as a percentage of sales — 27.1
Marketing budget, allocation by purpose — 27.1, 27.9
Marketing labor, replacement cost of — 27.9
Marketplace bookings, incrementality — 26.5
Marketplace facilitator tax rules — 28.9
Marketplace vs. first-party comparison — 28.4
Markup multiples and their reciprocals — 16.4
Master franchise / subfranchising — 36.9
Materials and maintenance burden — 3.3
Measurement cadence: daily, weekly, four-weekly — 9.7
Median vs. weighted average entrée price — 10.7
Mentorship — 40.2
Menu as a document — 10.1
Menu as a labor model — 10.1, 10.4
Menu as a production plan — 2.1, 2.6
Menu as a purchasing document — 10.1, 10.3
Menu as brand artifact — 3.5
Menu categories — 10.1
Menu change, retraining on — 18.3, 18.8
Menu claims and price accuracy — 12.6
Menu contraction, 2020 — case study 1
Menu control in a franchised unit — 36.2, 36.5
Menu creep — case study 2
Menu design for waste — 38.3
Menu engineering — 12.1, 12.3, 12.4, 12.7, 12.8
Menu freeze date — 9.3, 9.4
Menu knowledge — 18.3
Menu legibility and type size — 10.6
Menu length, effect on ordering time — 24.5
Menu mix percentage — 12.2, 12.3, 12.6
menu mix, effect on capacity — 14.3
Menu panel — 10.6
Menu price ladder (preview) — 11.5
Menu psychology — 10.6
Menu rehearsal — 9.4
Menu reprint cost and repricing delay — 3.5
Menu routing constraint (≤50% through the hearth) — 7.3, 7.7
Menu strategy for delivery — 28.5
Menu typography and stock — 3.5
Menu voice and description writing — 3.5
Menu-engineering meeting — 12.8
Menu-knowledge testing — 18.3
Merchant account and card settlement — 9.5
Merchant cash advance — 33.8, 33.9
Merchant statement, reading one — 26.7
Metered pour spouts — 15.6
Metric gaming — 37.7
Micromanagement, the audit line — 37.3
Midweek vs. weekend covers as an indicator — 9.6
Miller cost-based analysis — 12.2
Minimum as a floor, not a target — 29.3, 29.7
Minimum drop — 13.1, 13.3
Minimum royalty — 36.5
Minimum wage, federal vs. state vs. local — 20.1, 20.2
Misdiagnosis, cost of — 39.1
mise audit — 14.2
mise en place — 14.2
Mitigation of damages — 39.9
Mix dependence of break-even — 32.3, 32.8
Mobile food facility plan review — 30.2
Mobile unit commissary requirement — 37.5
Mobile vending permit — 30.2
Mobility cost (commissary, fuel, maintenance, event fees, reserve) — 30.2
Monday cash meeting — 33.5
Monday reconciliation check — 26.4
Money flow, franchisee to franchisor — 36.1
Month-over-month comparison, why it fails — 31.7
Monthly all-staff meeting — 21.3
Monthly all-staff session — 18.8
Multi-unit flash report — 37.6
Multi-unit leadership — 37.1, 37.4, 37.8
Multi-unit management as a career — 40.6
Multi-unit readiness (Business Plan checkpoint) — Business Plan
Multi-unit reporting package and cadence — 37.6
Multi-unit valley (overhead ladder) — 37.4
Municipal business license, multiple jurisdictions — 30.2
Music licensing and performing rights organizations — 3.6, 8.2, 8.7

N

Name change, cost of — 3.2
Name scorecard — 3.2
Naming — 3.2
Naming funnel — 3.2
Naming the week — 40.9
NAP consistency — 27.2
Natural, as a labeling term — 38.7
Negative variance — 34.5
Negotiating leverage on a platform — 28.9
Neighborhood presence — 27.8
Neighbors as traffic generators — 6.1
Net sales vs. gross sales, as a labor denominator — 19.1
New construction, alterations, and path of travel — 8.6
New vs. used equipment — 7.5
Ninety-day turnaround — 39.3
NNN reconciliation — 33.5, 33.6
No-poach agreements — 17.3
No-sale drawer open — 34.3
No-show rate, refill rate by night — 24.7
No-show, cost of — 19.6
No-shows, cost arithmetic — 24.7
Non-alcoholic beverage, in the denominator — 15.2
Non-compete agreements — 17.3
Non-continuous cooking of raw animal foods — 25.5
Non-refundable event fees — 30.2, 30.3
Norovirus — 25.1
Novelty traffic — 9.6

O

Occasion (as the unit of demand) — 2.2, 2.4
Occasion mix and the check average — 2.2, 2.5
Occasion segments — 2.2
Occasion types: celebration, transaction, date, refuge, audition — 23.3
Occupancy cost — 1.2
Occupancy cost as a percentage of sales — 6.4
Occupancy percentage as an output of revenue — 4.3, 4.5, 4.6
Occupancy, renamed in a mobile format — 30.2
Occupant load — 7.2, 8.2
Occupational noise exposure — 3.3
Occurrence and aggregate limits; defense costs inside vs. outside — 8.5
Off-premise menu matrix — 28.5
Off-premise window (schedule by night) — 28.6
Off-premise, definition and scope — 28.1
Off-site catering — 29.8
Off-the-clock work — 20.6
Offer letter — 17.7
Offer vs. sale as a standard — 18.1
on the fly — 14.4
On the fly, as a transfer — 22.6
Onboarding — 17.8
One change a week — 9.7
One-guest assignment — 21.3
One-question test — 37.7
Ongoing training — 18.8
Online ordering, first-party vs. marketplace — 26.6
Open flame and candle regulation — 3.6
Open-book numbers with staff — 21.3
Open-bottle log — 16.5
Open-food button — 12.2
Open-issuance vs. quota jurisdictions — 8.3
Open-item button, corruption of theoretical usage — 26.1
Open/close hourly floor — 32.1
Opening date as a revenue decision — 9.2
Opening day, capping covers — 9.6
Opening dry vs. delaying — 9.2
Opening inventory — 9.1
Opening inventory, food vs. beverage depth — 9.1
Opening inventory, wine — 16.6
Opening ramp — 4.5
Opening-readiness punch list (GO / FIX / STOP) — 9.5
Operating agreement — 8.1
Operating ceiling, 132 covers — 22.5
Operating ceiling, break-even against the — 32.8
Operating company vs. property company — 8.1
Operating leverage — 32.5
Operating leverage (preview) — 4.5, 4.6
Operating leverage in a cash forecast — 40.9
Operating leverage in a small format — 30.2
Operating leverage, in the downside direction — 39.1
Operating profit — 1.2
Operating weeks, the 52-week assumption — 4.4
Operations manual — 37.2, 37.8
Operations manual, as a franchise asset — 36.2, 36.7
Operator to operator-of-operators, transition — 37.1
Opportunity cost of education — 40.3
Opt-in accessories — 38.6
Options as a function of time and cash — 39.2
Oral earnings claims — 36.4
Order accuracy, the five common failures — 28.8
Order guide — 13.3
Order of operations, menu changes — 12.8
Orderly closure — 39.8
Organic (USDA National Organic Program) — 38.7
Organic vs. paid — 27.2
Organics mandate — 38.4
Organization chart — 17.8
OSHA basics — 25.9
Other operating cost — 1.2
Other operating line, opened up — 26.9
Outside equity, the true cost of — 35.6
Outside reconciler (the bookkeeper as a control) — 34.1, 34.2, 34.4
Over-comping as an error — 23.4
Over-hiring the floor against opening attrition — 9.3
Over-ordering — 34.6
Over-ordering, quantified — 13.3
Over-portioning, cost of — 34.5
Over-pour, cost of — 15.7
Over-production — 13.8, 38.2, 38.3
Over-ringing — 34.6
Over-service, and wine — 16.7
Over-service, recognizing — 18.5
Over-the-shoulder test for guest notes — 26.5
Over-weight birds and the cost card — 34.5
Over/short — 34.2, 34.4
Over/short tolerance, setting a — 34.2, 34.5
Overhead per unit, by unit count — 35.3
Overtime — 19.7
Overtime during pre-opening — 9.3
Overtime paid to avoid hiring — 19.7
Overtime, all-in cost of an hour — 19.7
Overtime, calculation of — 20.1, 20.4, 20.5
Overtime, daily (state rules) — 20.1, 20.5
Overtime, the four causes — 19.7
Owner compensation and forgone income during pre-opening — 9.1
Owner compensation as a labor lever — 19.8
Owner compensation by scenario — 40.5
Owner compensation inside the labor line — 4.5, 4.7
Owner dependence — 21.8, 30.8, 35.1
Owner does not scale, the — 35.1
Owner draws — 33.1, 33.9
Owner injection — 5.2
Owner injection as share of project cost — 40.5, 40.8
Owner injection, sourcing from cash flow — 35.6
Owner injection, verification and seasoning — 5.2
Owner presence, time budget for — 37.1
Owner review of exception reports — 34.1, 34.3
Owner's salary, inclusion in labor — 19.1, 19.2, 19.8
Owner-adjusted unit profit — 35.2
Oxidation and open-bottle windows — 16.5

P

P&L, restaurant vs. generic — 31.1
Pace as the master variable — 23.3
Pace decisions made in the reservation book — 23.3
Pacing caps, enforcement by platform — 26.5
Pack-station verification step — 28.8
Package tiers — 29.3
Packaging cost card — 28.2, 28.7
Packaging, cost and false economy — 28.7
Packing labor, per-order cost — 28.2, 28.6
Paid sick leave ordinances — 20.7
Paper ticket, why it produces no record — 26.3
par cooking — 14.3, 14.7
Par level, formula and derivation — 13.3
par levels, shape of the week and — 14.2, 14.7
Par levels, wine — 16.6
Par-cooking and two-stage cooling — 10.5
Par-roast, chill, and finish process — 25.2, 25.5
Parking minimums — 2.3
Parking, zoning requirements and shared parking — 6.1
Partial surrender — 39.5
Participating lender — 5.3
Partner-operated units — 36.9
Partnership agreement, the six questions — 40.4
Partnerships, reciprocal — 27.8
Party departure time, value of — 22.4
Party size — 2.2
Party-size distribution — 24.4
Party-to-table fit, 84% — 22.5
pass, the — 14.3, 14.4
Patio economics — 3.7
Patio revenue, weather-availability factor — Business Plan checkpoint
Patio seating as a revenue assumption — 7.1, 7.7
Pattern vs. data point vs. volatility — 34.5
Pay steps for certifications — 18.7
Payables, stretching — 33.4, 33.9
Payback ladder — 38.5
Payment at the table, handheld — 22.7
Payment processing — 26.7, 26.9, Business Plan checkpoint
Payment processing, dine-in vs. first-party — 28.2
Payout statement, reading one — 28.2
Payroll before revenue — 9.3
Payroll burden rate — 32.1
Payroll burden, in training cost — 18.2
Payroll rating, class codes, experience modifier, premium audit — 8.5
Payroll, biweekly disbursement — 33.5, 33.7
Payroll, three-payroll month — 33.5
PCI DSS and the non-compliance fee — 26.7
Peak fire utilization — 10.4
peak fire utilization — 14.3, 14.4
Peak surcharge vs. off-peak discount, the asymmetry — 24.6
Peak-end effect on guest memory — 22.1, 22.7
Peak-hour cover cap as operating target — 22.5, Business Plan
Peak-hour entrée load (37% planning rule) — 7.3, 7.7
Peak-hour plate load — 9.4
Peak-to-average ratio — 22.3, 22.5
Peer audit — 37.3
Pending fires, as an indicator — 22.6, 22.8
Per-person pricing — 29.3
Percentage rent and the natural breakpoint — 6.4
Percentage-rent conversion — 39.5
Perishable capacity, three defining properties — 24.1
Permit lotteries for public space — 30.2
Permit path and plan review — 6.7
Permit stack, the three gates — 8.2
Permit-and-license contingency — 6.3, 6.7
Permit-and-license contingency, limits of — 8.3
Permitted use clause — 6.5
Person in charge (PIC) — 18.5, 25.1, 25.7, 25.8
Person-to-person and premises-to-premises transfers — 8.3
Personal exposure, decomposed — 35.6
Personal exposure, itemized — 40.5
Personal guarantee — 5.4
Personal guarantee (lease) — 6.4
Personal guarantee (preview) — 4.1
Personal guarantee in a vendor credit application — 8.7
Personal guarantee, spousal and joint-and-several — 5.4
Personal guaranty, face vs. realized — 39.9
Personal guaranty, unreached by a business filing — 39.6, 39.9
Personal safety and the nightly deposit — 34.2
Pest harborage and firewood storage — 25.7
Petty-cash paid-outs — 34.2, 34.4
PFAS in food packaging — 38.6
Phantom average check — 31.1, 32.3
Phantom equity — 40.4
Photography and usage rights — 27.4
Physical barriers (river, rail, arterial, one-way pairs) — 2.3
Physical capacity vs. break-even covers — 39.1
Physical inventory — 13.6
Pick-up window vs. servers entering the kitchen — 7.3
Piercing the veil / commingling — 8.1
Pitching local press, lead times — 27.6
Pivot axes, cheapest first — 39.4
Pivot, compliance surface of — 39.4
Places of public accommodation; Title III — 8.6
Plan as argument, not prediction — 40.10
Plan review, pre-construction — 25.5, Business Plan
plancha — 14.3
Plate cost — 11.2, 11.5, 11.8
Plate return / scrape rate — 23.7
Plate waste as a portioning signal — 38.3
Plate-up — 9.4
Plateware par, breakage, and discontinuation — 3.6
Platform contract terms to read — 28.9
Platform ratings vs. public reviews — 28.8
Plating photograph as a consistency control — 9.4
Plowhorse (quadrant) — 12.4, 12.5
Poaching and direct approach — 17.3
Point of sale (POS) — 26.1, 26.2, 26.8, Business Plan checkpoint
Point-of-sale cross-check on inventory — 15.6
Points model, tip distribution — 20.3, Business Plan
Policies that encode values in numbers — 37.8
Pop-up — 30.4
Popularity index — 12.2
Popularity threshold (70% rule) — 12.2, 12.3, 12.7
Portion control — 11.6
Portion drift — 10.5, 11.6
Portion scale — 11.6
Portion scale on the pass — 34.5
Portion test — 38.3
Portion-cut proteins, yield of — 11.3
Portioning tools and the weekly spot check — 10.5
Portions in weights vs. adjectives — 10.5
POS as a legal record (sales tax, tip records) — 26.1
POS as the system of record — 26.1, 26.9
POS audit trail — 34.3
POS data hygiene — 12.2, 12.3
POS, cloud vs. legacy architecture — 26.2
POS, contract term and auto-renewal — 26.2
POS, early termination fee — 26.2
POS, hardware ownership vs. financing — 26.2
POS, offline mode and store-and-forward — 26.2
POS, what it must capture — 26.1
Positioning — 2.4
Positioning map — 2.4
Post-2017 accountability wave in restaurants — 21.2
Post-consumer waste — 38.2, 38.3
Post-service note — 21.3
Post-term non-compete — 36.5
Post-termination obligations and de-identification — 36.5
Post-visit surveys and response bias — 23.7
Posting, publication, and protest periods — 8.3
Poultry cooking temperature (165°F) — 10.5
Pour cost, by category — 15.2, Business Plan
Pour cost, computing — 15.2
Pour cost, ways it lies — 15.2
Pour size, choosing one that divides the bottle — 16.5
Pre-consumer waste — 38.2
Pre-fee margin as the selection mechanism — 36.6, 36.7
Pre-mortem — 2.7
Pre-opening budget — 9.1
Pre-opening budget, bottom-up build — 9.1
Pre-opening budget, why it is underestimated — 9.1
Pre-opening health inspection — 8.2
Pre-opening inspection — Business Plan
Pre-opening overrun — 33.1, 33.3
Pre-opening payroll as weeks of steady-state labor — 9.3
Pre-opening shortfall (\$36,300) — 40.8, 40.9
Pre-opening timeline — 9.2
Pre-opening training budget gap — Business Plan
Pre-rinse spray valve — 38.5
Pre-service overlap — 19.5, 19.6
pre-shift / stretch — 14.1
Pre-shift and post-close unrecorded work — 20.6
Pre-shift book read — 23.5
Pre-shift line-up, agenda and cost — 18.8
Pre-shift meeting, compensable time — 21.3
Pre-shift meeting, cost per cover — 21.3
Pre-shift meeting, structure and agenda — 21.3
Pre-shift, front-of-house checklist — 22.8
Predictability pay — 20.7
Predictive scheduling (preview) — 19.5, 19.6
Predictive scheduling laws — 20.7, Business Plan
Preference and insider payments — 39.5
Preferred return and revenue share — 5.7
Premises control as a filing prerequisite — 8.3
Premium spirits, cost percentage vs. contribution — 15.1, 15.5
Premium well decision — 15.5
prep block — 14.1
Prep labor per item — 10.4
prep list — 14.2
Prep space and production capacity — 7.3
Prep trim and unavoidable loss — 38.2, 38.3
Prep-commitment problem — 30.2
Prepped inventory, valuing and counting — 13.6, 13.8
Preservation systems, payback arithmetic — 16.5
Press as a demand-side event — 27.6
Press in opening week — 9.6
Press spike, operational cost of — 27.6
Previous tenant's listing (second-generation space) — 27.2
Price anchoring — 10.6, 10.7
Price change, break-even effect of a — 32.7
Price escalation and surcharges — 8.7
Price increase, break-even volume — 12.4, 12.5
Price ladder — 2.4, 10.7
Price pivot and elasticity — 39.4
Price posting, wholesale — 16.3
Price tolerance, value of — 3.1
Price-setting by a franchisor — 36.5
Price-to-hold-contribution formula — 28.5
Pricing models: flat rate, interchange-plus, tiered — 26.7
Pricing, when to override the target — 11.5
Primacy and recency effects — 10.6
Prime cost — 1.2, 1.3, 1.4, 1.6
Prime cost as a subtotal — 31.1, 31.5
Prime cost benchmarks by service style — 31.5
Prime cost with franchise fees layered on — 36.6
Prime cost, allocation across a year — 19.8
Prime cost, benchmarks by service style — 1.3, 1.6
Prime cost, one point expressed in covers — 39.1
Prime cost, Q1 vs. rest of year — 33.1, 33.6
Prime cost, weekly calculation — 31.5
Prime cost, weekly computation of — 1.3
Prime-cost bonus — 40.4
Prime-vendor agreement — 13.1
Priority (P) items — 25.7
Priority foundation (Pf) items — 25.7
Private dining room, absence of — 29.2
Private event buyout, pricing floor — 24.8
Private events, wage consequences of — 20.4
Private gigs (truck catering) — 30.3
private party, capacity impact of — 14.4
Prix fixe economics — 24.5, 24.8
Pro forma — 4.2, 4.5
Pro forma, monthly year one — 4.5
Pro forma, three-year — 4.5
Process approach, Processes 1, 2, and 3 — 25.5
Process authority and acidified foods — 35.7
Processing charged on sales tax and tips — 26.7
Processor markup — 26.7
Product leaving the building — 34.6
Product-mix report — 12.2, 12.3
production sheet — 14.2, 14.7
Profit and loss (P&L) statement — 31.1
Profit margin, restaurant — 1.2
Profit-to-cash bridge — 33.1, 33.6
Progressive discipline, the five steps — 21.6
Project cost, Bellwether — 4.2
Projected menu mix, fragility of — 12.2, 12.8
Promotion and happy-hour restrictions — 8.4
Promotion path, written ladder — 21.8
Promotional discount — 34.3
Promotional funding and sponsored placement — 28.2, 28.8, 28.9
Pronunciation policy, service — 16.7
Propane inspection — 30.2
Property insurance; tenant improvements and betterments — 8.5
Proprietary hardware — 26.2, 26.8
Protected characteristics — 17.6
Protected territory — 36.5
Proximity rules and no-vend zones — 30.2
Pruning a list — 16.8
Psychological safety — 21.6
Psychological safety as a food-cost control — 21.6
Punch list — 6.6
Punch report, reading a — 20.1
Punch-edit log — 20.6, Business Plan
Punch-edit permission — 34.1
Purchases-over-sales shortcut, why it misleads — 31.3
Purveyor / vendor — 13.1
Puzzle (quadrant) — 12.4, 12.5

Q

Q factor — 11.2
Q1 ramp and the 58% requirement — 31.6
Quantity discounts and the case-stack trap — 16.3, 16.6
Quarterly menu-change training — 18.8
Quarterly wage self-audit — 20.6, Business Plan
Quaternary ammonium (quat) sanitizer — 25.4
Questions not to ask a guest — 23.3
Queue does not clear during a rush — 22.3, 22.6
Quick service — 1.6
Quota markets, license brokers, and escrow — 8.3
Quote drift — 22.3
Quote long, seat early — 22.3
Quoted-versus-actual standard, 85% — 22.3
quoting a wait — 14.4
Quoting, the method — 22.3

R

Ramp projection and excess prime cost — 9.7
Ramp quarter and run-rate labor requirement — 19.8
Ramp, break-even during the — 32.6
Rate, fixed vs. variable — 5.4
Raw shell, warm shell, vanilla box, turnkey — 6.2
Re-costing — 11.8
Re-costing cadence and triggers — 11.8
Re-cut construction budget — 7.6
Re-engineering actions — 12.5, 12.8
Re-engineering cadence — 12.8
Re-fire, cost of — 23.4
Re-inspection, the ten days — 25.7
Re-speccing, legal exposure of — 11.8
Readily achievable barrier removal — 8.6
Reading a table — 23.3
Reading the occasion at the table — 2.2
Real estate, SBA 504, and owning the building — 35.6
Real-time labor management — 19.6
Reason with a date on it — 39.7
Rebates and manufacturer allowances — 13.1
Recapture and profit-sharing on transfer — 6.5
Receiving — 7.3
Receiving control — 34.7
Receiving wine — 16.6
Receiving, return on the twenty minutes — 13.4
Receiving, the seven checks — 13.4
Recipe card format — 10.5
Recipe cost card — 11.2
Recognition and regulars — 23.5
Recognition and visible hierarchy — 23.5
Recording a boring count — 34.8
Recording overs — 34.2
Recordkeeping obligations, FLSA — 20.1, 20.6
Records retention after closure — 39.9
Records, burden-shifting where inadequate — 20.1, 20.6
Recount, when to — 34.5
Recovery authority ladder — 23.4, Business Plan
Recovery log, weekly (Figure 23.4) — 23.4
Recovery training, four moves — 18.4
Reference check — 17.6
Referral programs — 17.3, 17.8
Refire tally at the pass — 38.3
Refrigeration and condensing-unit replacement — 7.6
Refusal of service and the override rule — 8.4
Refusal of service, script and backup — 18.5
Refusal procedure — 16.7
Refusal protocol — 15.7
Registered agent — 8.1
Registration states — 36.3, 36.7
Regular rate of pay — 20.1, 20.4
Rehearsal artifacts (cost cards, photographs, portion standards, station map, fire times, 86 plan) — 9.4
Rehearsal budget as a false economy — 9.4
Reheating for hot holding — 25.2
Rejecting a delivery — 13.4
Rejecting a sixth service (concept discipline) — 2.5
Rejection-damage claim, statutory cap — 39.6
Relative axes problem — 12.7
Relevant range and step costs — 32.8
Relocation clause — 6.5
Renewal options and notice deadlines — 6.4, 6.5
Rent abatement, three ways to spend it — 9.2, 9.6
Rent commencement and the thirty-day rule — 9.2
Rent commencement date — 6.3, 6.7
Rent commencement tied to the C of O — 8.2, 8.3
Rent per cover — 6.1, 6.4
Rentable vs. usable square feet; load factor — 6.4
Rentals, linen, and AV — 29.7
Rented hourly commissary — 37.5
Reopened check — 26.1, 34.3
Repair and replacement allocation — 6.5
Repairs and maintenance, fixed vs. break-fix — 32.1
Repeat-visit rate — 23.2, 23.7, Business Plan
Repeat-visit rate as a forecast assumption — 4.7
Repeatability of a model — 35.2
Repeating corporate accounts — 29.9
Reporting channels, multiple — 20.8
Reporting-time pay (preview) — 19.5
Required remodel — 36.5, 36.7
Required workplace posters — 20.1, Business Plan
Required-revenue inversion — 6.4
Resale market for a franchised unit — 36.2, 36.6
Reservation book as production schedule — 22.3, 22.4
Reservation mix by night, 65/35 and 45/55 — 22.4
Reservation platform — 26.5, Business Plan checkpoint
Reservation platform data ownership — 23.5
Reservation platforms, revenue-management use of — 24.7
Reservation postal-code report — 35.4
Reservation-book conversion rate — 19.3
Reservations, walk-ins, and the mix — 22.4
Reserve, working-capital — 33.1, 33.3
Reset, ownership and clock — 22.5, 22.7
Residency — 30.4
Residency test (ten Monday nights) — 35.2, 35.8
Residency test, the \$430 downside — 30.8
Responding to a suspected loss — 34.9
Responsible alcohol service training — 18.5
Responsible service at the bar — 15.7, 15.8
Restaurant chart of accounts — 31.2
Restaurant concept — 2.1, 2.5, 2.7
Restaurant culture, operational definition — 21.1
Restaurant failure rate — 1.1
Restroom accessibility — 8.6
Restrooms and fixture counts — 7.2
Restructuring — 39.5
Retail and CPG, channel margins — 35.7
Retainage — 6.6
Retaliation — 20.8
Retention bundle, second-order returns — 23.8
Retention levers, priced — 21.7
Retirement rollover as injection — 5.2
Return on a control program — 34.6
Return on capital, small format vs. brick-and-mortar — 30.1
Return on retention as a function of baseline turnover — 21.7
Return on the franchisee's equity — 36.6
Return per dollar of personal exposure — 35.8
Revenue base, naming the — 32.3
Revenue bridge — 4.3
Revenue bridge (patio, events, off-premise) — 32.3
Revenue bridge arriving after the first quarter — 9.7
Revenue bridge, Bellwether — Business Plan checkpoint
Revenue bridge, itemized vs. turns-based — Business Plan checkpoint
Revenue bridge, patio component — 7.1
Revenue ceiling set by design — 7.1
Revenue gap to the plan figure — 2.5
Revenue identity (seats × turns × check × days) — 2.5
Revenue per occupied seat-hour — 24.2, 24.5
Revenue split structures (pop-up / residency) — 30.4
Revenue vs. receipts — 34.4
Reversibility as a decision axis — 35.3
Review average, exposure by review count — 27.3
Review gating — 23.6, 27.3
Review management — 23.6
Review response — 27.3
Review response, four moves — 23.6
Review response, prohibitions — 23.6
Review solicitation, platform differences — 27.3
Review volume as a defense — 23.6
Review-average offset formula x = (A−1)/(5−A) — 23.6
Reviews as an atmosphere measurement — 3.6
Reviews as ranking inputs — 23.6
Reviews read by theme — 23.6
Reviews, offset identity — 27.3
Revising the labor line — 40.9
Revision dates on documents — 18.6
Revolving line of credit — 33.8
RevPASH (revenue per available seat-hour) — 24.1, 24.2, 24.3, 24.8, Business Plan checkpoint
RevPASH, decomposition into three levers — 24.2, 24.5
RevPASH, limits as an objective function — Business Plan checkpoint
RevPASH, off-premise revenue excluded from — Business Plan checkpoint
Rewards cards, funded by merchant interchange — 26.7
Right-sizing containers — 38.6
Ring it before you pour it — 34.6
Rising ticket time as a door problem — 22.8
Risk & Contingency section — Business Plan
Rolling prep forecast — 38.3
Room flip and incremental cleaning — 29.7
Roster reconciliation (heads, positions, FTE) — 31.5
Rotation of counting and ordering duties — 34.1, 34.8
Rounding rules, menu pricing — 16.4
Route and location strategy — 30.3
Royalty, computed on gross sales — 36.1, 36.5, 36.6
Ruling out innocent explanations in writing — 34.9
Runway — 33.1, 33.3

S

S corporation election — 8.1
Safety stock, sizing — 13.3, 13.8
Salaried labor as fixed cost — 32.1
Salary basis test — 20.5
Salary level test — 20.5
Salary-history bans — 17.6
Sales per labor hour (SPLH) — 19.4, 19.8
Sales per seat — 4.3
Sales per square foot — 4.3
Sales representative, suggested orders — 13.1
Sales tax as a liability — 1.4, 31.9, 32.8
Sales tax as a liability, not revenue — 34.4
Sales tax commingling — 39.2, 39.5, 39.8
Sales tax swept to a separate account — 40.9
Sales tax, as trust-fund money — 33.2, 33.5
Sales tax, remittance lag — 33.5, 33.7
Sales-only bonus, failure modes of — 40.4
Salmonella Typhi — 25.1
Salmonella, nontyphoidal — 25.1
Salsa verde as a shared component — 10.3
Same-night note discipline — 23.5
Sample size and sampling noise — 12.2, 12.7, 12.8
Sanitizer bucket dilution — 25.4
Sanitizer concentration — 13.5
Sanitizer concentration and contact time — 25.4
Sanitizer concentration testing — 18.5
Sanitizer concentration, 200–400 ppm quat — 22.7
sauté station, single-manned — 14.3, 14.4
SBA 504 — 5.3
SBA 7(a) — 5.3
SBA 7(a), as a plan's reader (preview) — 4.1
SBA Franchise Directory — 36.2
SBA guaranty (distinguished from personal guarantee) — 5.3, 5.4
Scaling culture — 37.8
Scanning the room — 18.4
Scarcity as part of the product — 35.4
Schedule diseases, the five — 21.4
Schedule of values — 6.6
Schedule posting notice — 21.4, 21.7
Schedule writing, sequence of — 19.5
Schedule-stability report — 21.4
Scheduling software — 26.4
SCORE — 40.3
Screen overload — 26.3
Seafood species substitution — 38.7
Seasonal menu change cadence — 10.8
Seasonality — 33.5, 33.6
Seasonality and menu changes — 12.7, 12.8
Seasonality and the annual average — 32.6, 32.8
Seasonality and the choice of opening month — 9.2
Seasonality in cost cards — 11.8
Seasonality in mobile formats — 30.2
Seat supply, computing added — 2.4
Seat turns — 24.2, Business Plan checkpoint
Seat turns (applied) — 7.1, 7.7
Seat turns versus table turns — 22.5
Seat turns, as a forecast assumption — 4.3, 4.6
Seat-hour inventory, computing — 24.1, Business Plan checkpoint
Seat-hour, as perishable inventory — 24.1, 24.2
Seat-to-square-foot ratio — 7.1
Seating density (sq ft per seat) — 3.3, 3.7
Seating density and check average — 7.1
Seating mix and table combinability — 7.2
Seating rotation on covers, not tables — 22.2
Seats, turns, and revenue estimation — 1.7
Second approved source — 13.1, 13.3, Business Plan
Second approved supplier — 10.3
Second visit, brand's role in — 3.1
Second visit, economics of — 1.5
Second-cheapest bottle — 16.4
Second-generation space — 6.2
Second-location pro forma — 35.3
Second-location test, the seven gates — 35.1
Section and shift conflict — 21.5
Section imbalance, income effect — 22.2
Sections by volume, three to five — 22.2
Securities law and private offerings — 5.7
Securities regulation and investor projections — 4.1
Segregation of duties at ownership level — 37.4
Self-closure, duty of the permit holder — 25.7
Self-de-leveraging asset, the single unit as — 35.8
Self-pouring, and why the server pours — 16.7
Self-serve data export on a schedule — 26.8
Selling a restaurant, what determines the multiple — 35.8
Selling events, inbound — 29.9
Semi-variable (mixed) cost — 32.1
Seniority buys shifts, not sections — 22.2
Sensitivity analysis — 4.6
Separation of duties — 34.1, 34.2
Separation of duties, practical substitutes for — 34.1
Sequence of service, standard times by step — 22.1
Sequence of service, the twelve-to-fifteen steps — 22.1, 22.7
Sequence of service, training the — 18.4
Server personal liability — 8.4
Server to assistant general manager — 40.1, 40.2
Service & FOH Operations plan section — Business Plan
Service animals and policy modification — 8.6
Service charge — 20.4, Business Plan
Service charge and surcharge disclosure — 22.7
Service charge and the regular rate for overtime — 29.6
Service charge as wages — 29.6
Service charge vs. gratuity — 29.6
Service charge, disclosure obligations — 20.4
Service charge, sales tax treatment — 20.4
Service judgment scenarios — 18.4
Service recovery — 23.4
Service recovery paradox — 23.4
Service recovery, as review prevention — 27.3
Service recovery, off-premise limits on — 28.4
Service standards document, writing — 18.1, 18.6
Service standards gap — Business Plan
Service standards, four properties of — 18.1
Service stations (FOH) — 7.2, 7.4
Service style as a concept decision — 2.5
Service to a minor and the group purchase — 8.4
Service vs. hospitality — 23.1, 23.8
Service-charge disclosure — 29.6
Service/hospitality matrix (Figure 23.1) — 23.1
ServSafe — 25.8
Set-for vs. guaranteed count — 29.4, 29.5
Seven-day absence test — 21.8
Seven-day return rule — 21.7
Sewage backup — 25.7
Shadow card (fully absorbed plate cost) — 11.2
Shadowing, structured — 18.2
Shape of the night, hourly occupancy — 24.3
Shape of the week — 2.3, 24.3
Shape of the week, empty seats — 27.8
Shape of the week, labor by day — 19.2
Share-taking vs. gap-filling — 27.8
Shared kitchen, sanitation risk from other tenants — 30.7
Shared overhead by unit count — 37.4
Shared-kitchen incubator — 30.7
Shellstock tags, 90-day retention — 25.1, 25.7
Shift length and staggered starts — 19.5
Shiga toxin-producing E. coli (STEC) — 25.1, case study 1
Shigella — 25.1
Short deliveries — 34.7
Shorting — 34.6
Shoulder hours — 24.8
Shoulder hours, filling — 15.8
Shoulder-hour bar program — 24.8
Shrink, wine — 16.5, 16.6
Shrinkage — 13.7
Side work / non-tip-producing work — 20.2, 20.6
Sidewalk cafe / encroachment permit — 8.2
Sign permit — 8.2
Signage rights (lease) and sign regulation (municipal) — 6.1, 6.7
Signature as receipt, not agreement — 21.6
Signature block, entity vs. personal — 8.1, 8.7
Silent integration failure — 26.4, 26.8
Silent overage (untracked salaried hours) — 21.4
Simple payback period — 38.5, 38.8
Simulated rush — 9.4
Single points of failure in the kitchen — 18.7
Single voice at the pass — 21.2, 21.5
Single-use packaging — 38.6
Site criteria and the real-estate model — 36.2
Site fee — 29.3
Site visit — 29.8
Site-independence — 35.2
Sitting on the fire — 22.6
Six-tops, value of — 24.4
Skill fit — 10.2
SKU creep and the cost of difference — 2.6
Slips, trips, and falls — 25.9
Small Business Development Center (SBDC) — 40.3
Small formats, the tradeoff (capital, ceiling, risk) — 30.1
Small-format contingency (Business Plan) — 30.8
Small-format second unit — 35.7
Smaller-of rule (whole-book threshold) — 34.5
Social media, what it can and cannot do — 27.4
Soft open — 9.5
Soft open instrumentation and the debrief — 9.5
Soft open, escalating four-service design — 9.5
Soft-open guests as advocates — 9.5
Sold against tendered (tie one) — 34.4
Sole proprietorship and general partnership — 8.1
Solid-fuel cooking appliance requirements — 7.6
Sommelier, operating without — 18.3
Sound level (dBA) in dining rooms — 3.3, 3.7
Source reduction — 38.3, 38.4
Sources and uses — 40.7
Sources and uses statement — 5.1
Sourcing channels — 17.3
Sourcing claim — 38.7, 38.8
Sourcing sheet — 38.7, 38.8
Sourcing-claim audit — 38.7
Sous chef classification — 20.5, Business Plan
Sous chef, the promotion to — 40.1, 40.2
Space measurement error — 6.4
Span of control — 37.4
Specials board as an R&D pipeline — 10.8
Specials, costing and pricing — 10.8
Specialty distributor — 13.1
Specification (spec), fields and failure modes — 13.2
Specification versus procedure versus standard — 37.2
Specifications never to cheap out on — 7.5
Spillage allowance — 15.3, 15.7
Split checks, decided at ordering — 22.7
Split shift — 19.5
Spoilage — 38.2, 38.3
Spoilage on slow-moving items — 10.4
Square feet per dining seat, by service style — 7.1
Squash and grains — 12.4, 12.6, 12.7
Staff awareness of distress — 39.2
Staff tasting program, cost and return — 16.7
Staff tenure and repeat-visit rate — 23.8
Staff-meal policy — 34.6
Staffing guide / labor matrix — 19.4
Staffing plan, Bellwether — 17.8
Stage (trial shift) — 17.5
Staging and pickup shelf — 28.6
Standard pour, by drink type — 15.5
Standardized recipe — 10.5
Standardizing the promise, not the sentence — 37.3
Standards audit — 37.3
Standards decay after week two — 18.8
Standards vs. wishes — 18.1
Standards, limits of — 18.1
Standing comp authority — 23.4, 23.8, Business Plan
Standing delivery window and a named receiver — 34.7
Standing evening spot (brewery, taproom) — 30.3
Standing order vs. order-to-par — 13.3
Star (quadrant) — 12.4, 12.5
Start date, value of — 39.3
State accessibility statutes and damages — 8.6
State sales-tax and seller's permit registration — 8.1
States without a tip credit — 20.2, 20.3
Station (front of house) — 22.2
Station (garde manger, sauté, hearth, fry/sides) — 7.3
Station capacity and the binding constraint — 7.3
Station depth — 18.7
station down, non-linear cost of — 14.3
Station hours vs. person hours — 19.4, 19.5
Station load map — 10.4
station map — 14.3
Station map and menu-driven bottlenecks — 9.4
Station ownership — 21.2, 21.5
Station rivalry — 21.5
Station rotation, published cycle — 22.2
station utilization — 14.3
Stay interview, three questions — 21.7
Step-count audit method — 7.4
Stipulated sum, cost-plus, GMP, time and materials — 6.6
Storage order by cooking temperature — 13.5
Storage order in the walk-in — 25.3
Storage, wine — 16.6
Strains and the two-person rule — 25.9
Stranded drink — 22.1
Structured interview — 17.4
Style-based list organization — 16.2, 16.7
Subchapter V — 39.6
Sublease vs. assignment — 39.5
Subordination and non-disturbance (SNDA) — 6.5
Substantial completion — 6.6
Substitution effects — 12.5, 12.7
Substitution, unapproved — 13.2, 13.4
Substitutions against spec — 34.7
Sunk-cost trap in cutting — 19.6
Sunk-cost trap, at business scale — 39.7
Supplier yield claims, limits of — 11.4
Supply-chain rebates and allowances — 36.8
Supply-chain test — 36.7
Supply-risk concentration — 10.3
Supply-side careers (distribution, equipment, technology) — 40.6
Surcharging — 26.7
Surprise count — 34.8
Surprise inspection, as a storage and cost event — 13.5
Surrender condition — 39.8
Sustainability and compostable packaging claims — 28.7
Sustainability, restaurant — 38.1, 38.8
Sweat equity — 40.4
Sweet spot — 10.6
Sweethearting — 34.6
Sweethearting (bar version; controls in Ch.34) — 15.7
Switching cost, computing it — 26.8
Syrups, house, ingredient and labor cost — 15.3
Sysco / US Foods, FTC challenge (2015) — 13.1
Systems that log (as a substitute for a second person) — 34.1

T

Table cycle — 22.5
Table management — 22.2, 22.3, 22.4
Table mix — 24.4
Table release rule — 24.4
Table reset time — 24.5
Table touch — 22.1, 22.8
Table touch, as an information instrument — 23.7
Table touch, the question that works — 22.1
Table-transfer policy — 20.8, Business Plan
Target guest — 2.2
Target-cost pricing — 11.5
Target-cost pricing, where it fails — 16.4
Tasting drive protocol — 28.5
Tasting menu, revenue per seat-hour — 24.5
Tasting-note cards — 16.7
TCS food (time/temperature control for safety) — 25.2
Teachability test — 36.7
Technical default — 5.4
Technology budget, all in — 26.9, Business Plan checkpoint
Technology cost as a percentage of sales — 26.9
Technology per cover and per service — 26.9
Telephone Consumer Protection Act (TCPA) — 27.5
Telling the staff — 39.8
Temperature and the cold table — 3.3
Temperature at receipt — 13.4
Temperature danger zone, training on — 18.5
Temporary and conditional permits — 8.3
Tenant-improvement (TI) allowance — 5.5
Tenant-improvement allowance, timing of payment — 6.3, 6.4, 6.6
Tenths method — 15.6
Term loan vs. line of credit — 5.4
Term, renewal, and the then-current agreement — 36.5
Termination, curable and non-curable defaults — 36.5
Territory carve-outs (non-traditional venues, alternative channels) — 36.5
Test strips — 25.4
Thawing, the four methods — 25.2
The "golden triangle" as folklore — 10.6
The 3.75% overtime rule of thumb — 20.5
The 86 list in pre-shift — 21.3
The 90-day gap report — 23.5, 23.7
The \$0 marketing plan, true cost of — 27.9
The accidental franchisor — 36.9
The alternative (persona field) — 2.2, 2.4
The annual subscription audit — 26.9
The audition table — 23.3
The check, accuracy and reading it — 22.7
The completed business plan, section list — 40.7
The correction test — 17.5
The cost controls impose on trust — 34.8
The eight verification questions — 8.3
The eight-week absence test — Business Plan
The first eight seconds — 3.4
The first ninety days — 9.7
The five jobs of a menu — 10.1
The founder's job after growth — 37.8
The four levers that move technology cost — 26.9
The four moves of recovery — 23.4
The free manager on opening night — 9.6
The frequency lever (Figure 23.2) — 23.2
The guest feedback loop (Figure 23.8) — 23.7
The guest you lose on purpose — 23.8
The honest cost of not growing — 35.8
The honest wait — 22.4
The hood and grease-interceptor discovery (Bellwether) — 6.2, 6.3
The integration ladder — 26.8
The known-versus-tracked line — 23.5
The last ninety seconds, the goodbye — 22.7
The life ownership costs — 40.5
The line — 7.3
The manager's walk, the five stops — 22.8
The menu meeting — 10.1
The one-star swing claim, handled honestly — 23.6
The order of cutting — 7.6
The ownership path — 40.5
The pass / expo — 7.3
The poultry program — 10.3
The pre-service (4:45) walk — 3.6
The recovery window (Figure 23.5) — 23.4
The save, detection signals — 22.8
The second Friday in October, priced (Figure 23.3) — 23.4
The shape of the week (covers by night) — 7.1, 7.7
The structural conflict (dependence on the next sale) — 36.8
The systems test — 36.7
The twenty-minute clock — 28.5
The visit that matters — 37.7
The wrong interval (annual coverage vs. weekly liquidity) — 40.8, 40.10
Theft as the seventh rung — 34.6
Theft, place in the investigation order — 11.7
Theoretical-to-plan food cost bridge — Business Plan checkpoint
Thermal cycling and seepage — 16.6
Thermometers, probe and ambient — 25.2, 25.7
Thin capitalization — 8.1
Third-party (guest) harassment — 20.8
Third-party certification — 38.7
Third-party delivery and the royalty base — 36.5
Third-party marketplace, definition — 28.1, 28.4
Third-party reporting line — 21.5
Thirteen-week cash forecast in distress — 39.2
Thirteen-week cash forecast, re-run — 40.9
Thirty / sixty / ninety-day checks — 18.8
Thirty-day check — 17.8
Thirty-year single-unit career — 35.8
Three ceilings compared, 151 / 144 / 132 — 22.5
Three tiers of recognition — 23.5
Three-compartment sink — 25.4
Three-element test for a franchise — 36.9
Three-payment structure — 29.5
Three-sentence test — 2.1, 2.7
Three-tier alcohol distribution structure — 8.3
Three-tier credit terms on alcohol — 33.4
Three-tier system — 16.3
Three-year pro forma summary — 40.7
Throughput at 95 covers — 10.4
Throughput impact — 28.6
Throughput risks (flatbread, ribeye, par-roast, sauté) — 10.4
TI allowance as reimbursement — 5.5
TI allowance, pricing it — 5.5
Ticket flow, send / fire / pick up — 22.6
ticket time — 14.5
Ticket time as a cause of comps — 34.3
Ticket-time degradation from delivery volume — 30.6
ticket-time report, reading — 14.5
ticket-time standard — 14.5
Ticket-time visibility, both directions — 21.5
Tied house — 16.3
Tiered comp authorization — 34.3
Time in grade — 40.2
Time-clock abuse, employee side vs. supervisor side — 34.1
Timing calendar — 33.5
Tip adjust and authorization mismatch — 26.7
Tip credit — 20.2, 20.3, 20.4, Business Plan
Tip credit (preview) — 1.6
Tip credit and untipped training hours — 9.3
Tip credit, revisited — 40.4
Tip manipulation — 34.6
Tip pooling — 20.3, Business Plan
Tip records as wage-and-hour records — 26.1, 26.7
Tip reporting and declared cash tips — 20.3
Tip sharing / tip-out — 20.3
Tip-credit makeup payment — 20.2, 20.6
Tip-credit notice, written — 20.2, 20.3, 20.6, Business Plan
Tipped minimum wage — 20.2
Tipped overtime calculation — 20.2
Tipping screens and prompt design — 26.7
Title I and the fifteen-employee threshold — 8.6
Title VII — 20.8
Tolerance gradient (poster vs. measurement vs. permission) — 21.1
Top-down forecast, why it fails — 4.3
Tornado ranking of assumptions — 4.6
Total sales growth as an anesthetic — 37.6
Touchpoint — 3.4
Touchpoint ownership — 3.4, 3.6
Trade area — 2.3, 35.4
Trade credit, establishing before opening — 9.1, 9.2
Trade-area overlap — 35.4
Trademark search and clearance — 3.2
Trading labor for cost of goods sold — 19.8
Traffic counts, capturable vs. gross — 6.1
Traffic, price, and mix decomposition — 37.6
Trainer, selecting and paying — 18.2
Training as a hidden payroll cost — 18.2, 18.8
Training budget, Bellwether — 18.2, 18.8, Business Plan
Training differential — 18.2
Training hours as compensable time (FLSA) — 9.3
Training hours by role — 18.2
Training job code — 18.2, 18.8
Training manual, contents and owners — 18.6
Training matrix — 18.7
Training payback period — 18.2, 18.8
Training pipeline, four phases — 18.2
Training program failure modes: owner, calendar, cost line — 18.8
Training program, five components — 18.2
Training sequence, why the order matters — 18.2
Transfer pricing between units — 37.5
Transfer, transfer fee, right of first refusal — 36.5
Transferability test — 36.7
Transfers between food and beverage — 13.7
Transfers between kitchen and bar — 31.3
Transport temperature control — 29.8
Trend vs. noise in labor reporting — 19.8
Trigger clause — 40.9
Trigger points — 39.2, Business Plan
Trim test — 11.3
Triple net (NNN) — 6.4
Truck extension, priced and deferred — 30.8
Truck replacement reserve — 30.2, 30.8
Truck, new vs. used — 30.2
Trust-fund payroll taxes — 39.5, 39.8, 39.9
Trust-fund taxes and responsible-person liability — 8.1
Trust-fund taxes, personal liability — 33.2
Truth in menu — 11.8
Tuesday, the economics of a slow — 32.4
Turn forgone vs. relationship preserved — 23.3
Turn rate, implied by a cover count — 4.3
Turn time, measuring by segment — 22.5
Turn-time report, reading one — 22.5
Turnaround board — 39.3
Turnaround diagnostic — 39.1, 39.3, 39.7
Turnaround, limits of — 39.3
Turning away a walk-in in opening week — 9.5
Turnover — 1.4
Turnover cost, training share of — 18.2
Turnover ledger, by position — 17.1
Turnover rate — 17.1
Turnover, cost of — 17.1
Twelve months in seat, the rule — 35.5
Two landlords (facility and platform) — 30.5
Two questions, the (wine service) — 16.7
Two rate codes for tipped positions — 20.2, Business Plan
Two units as the worst number of units — 35.3
Two weekly revenue bases — 31.1
Two-building Friday, the — 35.1
Two-person count rule — 34.2, 34.4
Two-sided markets and guest-side fees — 28.9
Two-tops, chronic shortage of — 24.4
Two-unit trap — 37.1, 37.4
Type I hood — 7.6
Type I hood, energy cost of — 38.5
Type II hood — 7.6

U

Un-coded comps as a control measure — 34.3, 34.4
Un-fired ticket, invisible minutes — 22.1, 22.6
Un-integrated boundary, labor cost of — 26.4, 26.8
Undercapitalization — 1.4
Undercapitalization in small formats — 30.1, 30.2
Undercapitalization, manufactured at the pre-opening line — 9.1, 9.7
Understaffed station, unmeasured cost of — 19.6
Underwriting a restaurant application — 5.3
Undocumented prior work — 6.2, 6.7
Unemployment insurance wage base — 20.6, 20.9
Unexplained residual — 34.5, 34.6
Unfenced discount, cost of leakage — 24.6
Uniform program and turnover cost — 3.6
Uniform System of Accounts for Restaurants — 31.2
Unit controllable profit — 37.6
Unit economics — 35.2
Unlogged waste — 34.6
Unpaid stages, wage-and-hour exposure — 17.5
Unrecorded sales — 34.6
Unused capacity inside an existing guaranty — 35.8
Upward-only communication, failure mode of — 21.2
Usage formula — 13.7
Usage formula, applied to beverage — 15.2, 15.6
Usage formula, applied to COGS — 31.3
Use of funds — 4.2
Use of funds, sources against — 5.1
Used equipment — 5.6
Utensils on request — 28.7
Utilities as a semi-variable cost — 32.1
Utility deposits and the security deposit — 9.1
Utility end-use allocation — 38.5
Utility queue as schedule risk — 7.6
Utility rebate programs — 38.5
Utilization rate, by purchasing program — 38.2, 38.3

V

Valuation of a pre-opening restaurant — 5.7
Value engineering — 6.6, 7.6
Values statements, limits of — 21.1, 21.7
Variable cost — 32.1, 32.2
Variable labor — 19.2
Variance threshold — 34.5
Variance thresholds, beverage — 15.2, 15.6
Variance tolerances — 11.7
Variance versus average — 37.3, 37.6
Variance, decomposing into causes — 11.7
Variance, hours vs. dollars vs. percentage — 19.8
Variance, investigation order — 11.7
Vegetarian entrée placement — 10.2, 10.6
Vendor and service contracts — 8.7
Vendor collusion — 34.6, 34.7
Vendor financing and equipment placement — 5.6
Vendor float — 33.2, 33.4
Vendor float as working capital — 39.5
Vendor fraud — 34.7
Vendor lock-in, as arithmetic — 26.2, 26.8
Vendor notification — 39.8
Vendor workout — 39.5
Verification, HACCP principle six — 25.5, 25.8
Vermin infestation as an imminent hazard — 25.7
Vermont Universal Recycling Law (Act 148) — 38.4
Veto power (party ordering) — 12.7
Vibrio — 25.1
Virtual brand — 30.6
Virtual brands, marginal economics of — 30.6
Visibility and sight lines — 6.1
Visible intoxication standard — 8.4
Visit frequency — 2.2, 2.3
Visit-count distribution — 27.7
Visit-shift rate — 35.4
Void — 34.3
Void distribution by employee — 34.3
Void, comp, and discount authorization in the POS — 26.1
Voids — 31.8
Vomiting and diarrheal event cleanup procedures — 25.1

W

Wage ladder, tested steps — 21.7, 21.8
Wage notice at hire — 20.1, Business Plan
Wage theft — 20.6
Wage-and-hour exposure as a control question — 34.1
Waitlist mechanics and fields — 22.4
Waiver of subrogation — 8.5
Walk-in as a financial statement — 13.5
Walk-in at 46°F, the discard event — 25.3
walk-in check — 14.8
Walk-in gaskets and strip curtain — 38.5
Walk-in sizing and delivery frequency — 7.3, 7.6
Walk-in temperature, cost of — 13.5
Wall of tickets — 22.3, 22.6
Warewashing — 25.4
WARN Act and state equivalents — 39.8
Warning signs, numeric thresholds — 39.2
Waste allowance — 11.2
Waste audit — 38.2, 38.8
Waste audit, failure modes — 38.2
Waste audit, five streams — 38.2
waste log — 14.8
Waste log (see also Ch. 13) — 38.2
Waste log and reason codes — 13.8
Waste log as a control document — 34.6
Water intensity — 38.5
wave splitting (party service) — 14.4
Wave-splitting a large party, zero capacity — 22.6
Wave-splitting, why it creates no capacity — 24.3, 24.5
Weather and calendar effects on forecast — 19.3
Weather as a cost line — 30.2
Website accessibility and WCAG — 8.6
Website, the five things it must do — 27.2
Weekday lunch route — 30.3
Weekly flash report — 31.6
Weekly labor report — 19.8
Weekly menu reprint — 10.8
Weekly prime-cost count from week one — 9.7
Weighing bottles as an inventory method — 15.6
Weight range, enforcing — 13.2, 13.4
Weight spec written as a range — 34.5, 34.7
Weighted average price — 10.7
Well spirits — 15.5
Wet towel as a heat conductor — 25.9
What a manual can and cannot standardize — 36.7
What actually creates capacity, the three levers — 22.6
What not to do in an investigation — 34.9
What the plan was really for — 40.10
What transfers to a brick-and-mortar — 30.8
When not to grow — 35.8
Who audits the owners — 37.4
Who owns the guest — 26.6
Who owns the guest, priced — 28.4
Who packs the order — 28.6
Whole-bird program — 12.7
Whole-dollar pricing — 10.7
Why good people leave — 21.7
Why people leave the operations ladder — 40.6
Window-hours as perishable inventory — 30.3
Wine cost percentage — 16.1, 16.4
Wine inventory, as parked capital — 33.2, 33.3
Wine list architecture — 16.1, 16.2
Wine markup — 16.4
Wine share of beverage revenue — 16.1
Wine training: price bands — 18.3
Wine training: six axes — 18.3
Wine training: the two-question sell — 18.3
Wine, structural cost position (owned by Ch.16) — 15.1, 15.2
Wood-burning appliance regulation — 2.3, 2.6
Wood-fired hearth as a differentiator — 2.6
Work that does not require a certificate of occupancy — 9.2
Workers' comp inside the labor line and prime cost — 8.5
Workers' compensation exclusivity — 20.9
Workers' compensation insurance — 8.5
Workers' compensation insurance, as a labor cost — 19.1, 19.7
Workers' compensation payroll audit — 20.6, 20.9
Workers' compensation premium and class codes — 25.9
Working aisle width — 7.3
Working capital — 33.2, 33.3
Working interview — 17.5
Working-capital requirement, bottom-up — 33.3
Working-capital reserve — 1.4
Working-capital reserve in a controlled account — 40.8
Working-capital reserve measured in days of fixed cost — 9.7
Working-capital reserve, as a use of funds — 4.2
Working-capital reserve, sizing test — 5.2
Workweek, defined — 20.1
Write-it-down test — 37.2, 37.3
Write-up, required elements — 21.6
Written scope for a leader — 35.5
Written substantiation of an FPR — 36.4

Y

Year 3 occupancy escalation — 31.9
Year one, why it is the hardest — 4.5
Yield management, origins in aviation and hotels — 24.1, 24.6
Yield percentage — 11.3, 11.4
Yield test, running one — 11.4

Z

Zoning and use classification — 2.3