This document provides recommendations and checklists for opening and closing procedures for restaurants. It recommends having checklists for turning equipment on and off and creating prep lists for kitchen staff. The opening procedures section provides tips like checking inventory levels, holding pre-shift meetings, and inspecting the interior and exterior of the restaurant. The closing procedures section suggests ensuring equipment is cleaned and shut down, products are stored properly, floors are swept and mopped, and cash deposits are prepared. Using checklists is advised to help tasks be more efficient.