Side-pot review worksheet
Scope: ordinary settled contributions, no ante/rake, one board.
Use away from the table on a completed practice hand.

1. Whole-hand contributions (including blinds and earlier streets)
Player / Total contribution in chips / Folded?
A / _____ / _____
B / _____ / _____
Hero / _____ / _____
Others / _____ / _____

2. Work upward from zero through contribution levels
Lower / Upper / Players who reached upper / Number / Difference times number
_____ / _____ / _____ / _____ / _____
_____ / _____ / _____ / _____ / _____
_____ / _____ / _____ / _____ / _____

3. Combine matching eligibility after excluding uncalled returns
Pot / Chips / Eligible players / Hero equity / Chips times equity
Main / _____ / _____ / _____ / _____
Side1 / _____ / _____ / _____ / _____
Side2 / _____ / _____ / _____ / _____
Uncalled amount and recipient / _____

4. Reconcile
Total contributions _____ = Total pots _____ + Total refunds _____

5. Reviewing a call (no further betting after calling)
Rebuild sections1–4 for the state AFTER the proposed call, even if you folded in the actual hand.
Include the extra call in Hero's contribution and keep Hero eligible (not folded).
Extra call cost now / _____
Sum of expected receipts from eligible pots / _____
Incremental call EV = Expected receipts minus extra call / _____
Refund recipients and amounts if Hero folds / _____

Known hole cards and board / _____
Assumed unknown-opponent ranges and justification / _____
Same known dead cards excluded for every pot? / _____

Keep folded contributions; remove the folded hand's eligibility only.
Include shares of ties in equity. Return uncalled excess.
Merge adjacent contested layers with identical eligible players.
Excluded: ICM, bounties, rake, multiple boards, pooled antes and unusual rulings.
This worksheet does not validate betting legality or allocate physical odd chips.

Article: https://gtogecko.com/blog/side-pot-equity-calculation
Created by GTO Gecko, August28,2026. Original educational template.