Losing Trick Count Examples

Board 7
South Deals
Both Vul
♠K Q 4 3
♥Q 7 5 3
♦A 10 8
♣9 4
♠A 10 7 6 5
♥10 6
♦Q 9 6 4 2
♣7
N
WE
S
♠J 9 8
♥J 8
♦K J 5
♣K 10 8 6 3
♠2
♥A K 9 4 2
♦7 3
♣A Q J 5 2

WestNorthEastSouth
   1♥
Pass4♥1PassPass
Pass   
  1. After South's opening bid of 1♥North goes straight to 4♥ with 7 losers allowing 7 losers for partners opening hand he calculates 7+7=14. 24-14=10. Therefore 10 tricks can be made.

4♥ by South