The Losing Trick Count is often used by bridge players to get a more accurate value of an unbalanced hand. High Card Points alone don’t necessarily give a true value of the strength of such a hand. It is based on the simple premise that any Aces you hold are unlikely to lose, even if they are a singleton. Kings are unlikely to lose if you hold a doubleton or more and Queens shouldn’t lose if you hold 3 or more cards in their suit.
Obviously, the above is a generalisation – one that you use when valuing your hand with the Losing Trick Count.
You can read a detailed explanation of the Losing Trick Count, and instructions on how to count your losers if you click here.