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The idea of A for attitude, K for count is extremely common round here. As it clearly isn't so internationally, perhaps it would be helpful to explain the arguments for it.
Suit Contracts
Start from the premise that you are playing normal leads, i.e. top of touching honours. What signal do you expect partner to give at trick one? Leaving aside a few obscure exceptions (such as when you give a suit preference signal at trick one) there seem to be three traditional approaches:
i) Always gives count (or always gives attitude)
ii) Give count or attitude based on a set of rules (e.g. usually attitude but count if the Queen is in dummy)
iii) Tell partner what he wants to know
i) is too inflexible for me. iii) may be theoretically best, but I find that all too often I don't know what partner wants to know. Many people who start off playing iii turn it into a complicated form of ii.
So I end up wanting to have rules rather than having to use judgement every time partner leads. You can discuss all sorts of more complicated rules, but we've found that you usually want to see attitude at trick one, except that quite often you want partner to give count when you lead the King. So a nice easy rule becomes "give count on a king lead, otherwise attitude".
Having got that far, it becomes obvious to give the opening leader a little more flexibility and allow them to lead the king from AK when they know they want count in the suit - usually when leading from AKQ or AK to length. Very occasionally we take this the logical stage further and lead the Q from KQ looking for attitude, but that's very rare - you have to be confident first that partner won't put the ace on your queen lead and secondly that partner won't get confused about your holding in the suit.
I'm not claiming this method is perfect (it's easy to improve by adding more rules) but it's our belief that it's the best rule that is that simple.
NT contracts are different. As it happens I still (sort of) play K for count, others for attitude but the logic - and the choice of cards to lead from particular holdings - is different.

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ing) tr. v. - Any bid made by bridge player with which partner disagrees.