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===Example=== You hold {{BridgeHandInline|AQxx|Qxx|Kxxx|Qx}} and partner opens 1{{hearts}}. If playing [[five-card majors]], you know you have at least an 8 card heart fit. {| style="border: none;" |- style="vertical-align: top;" |style="width:60px"|'''Step 1:''' || '''Count losers in one's own hand''' {{spades}} AQxx counts as 1 loser<br> {{hearts}} Qxx counts as 2 losers<br> {{diamonds}} Kxxx counts as 2 losers<br> {{clubs}} Qx counts as 2 losers<br> This is a total of 7 losers. |- style="vertical-align: top;" | '''Step 2:''' || '''Estimate losers in partner's hand'''<br>Opening partner is assumed to have 7 losers. |- style="vertical-align: top;" | '''Step 3:'''|| '''Deduct the total from 24 or 18'''<br>The total number of losers held by the partnership is 7 + 7 = 14. Consequently the total number of tricks expected to be won are 24 - 14 = 10 and the expected bidding level may be subsequently worked out to be 10 - 6 = 4, or alternatively the expected bidding level can be calculated directly 18 - 14 = 4, |} At this stage in the bidding, one estimates that the partnership can take at least 10 tricks and bid to the 4 level.
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