Modern Losing Trick Count Flipper - Ron Klinger
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The Losing Trick Count (LTC) is a way of measuring the trick-taking potential of a trump contract without the need to count points. It enables you to calculate the playing strength and the tricks in your own hand, and to accurately estimate the useful tricks in a partner's hand. Put these two figures together and you have the trick-taking capacity of the two hands. Used correctly, the LTC is a vastly superior valuation technique for accurate bidding.