If a player does not finish a hole or is conceded a stroke, what should the player record for handicap posting purposes? The player should record his “most likely score.” The “most likely score” is a judgment that each player must make based on the player’s own game. It consists of the number of strokes already taken plus, in the player’s best judgment, the number of strokes needed to complete the hole from that position more than half the time. The player must evaluate each situation based on what the player can reasonably expect to score. Finally, the player compares the “most likely score” to the maximum permitted under Equitable Stroke Control and enters the lower of the two. For example, if “most likely score” is 8 but the applicable ESC maximum is 7, the player enters a score for handicap purposes of X-7. The “most likely score” should be preceded by an X when posting for handicap posting purposes. In addition, there is no limit to the number of unfinished holes a player may have in a round, provided that failure to finish is not for the purpose of handicap manipulation.