I just thought of this as I started the gusset increase on the kilt hose I am knitting. I am knitting toe-up and the pattern increases two stitches on each side of the sole of the sock every other round. Once all the increase have been made markers are placed to separate the sole stitches from the gusset stitches.
In the past I have started the gusset by knitting the first stitch on the sole placed a two ring chain counter and M1R. Knit to 1 stitch before the end of the sole and M1L. Knit the instep. Knit one round plain. When I got back to the sole for the increase round I would knit one, slip marker, M1R knit to one stitch before end M1L and knit one. I would continue until all gusset increases were made.
This process required two thing I don't like. 1) I would repeated have to count all the stitches on the sole and subtract base sole stitches to see how many more increase to make, 2) I would have to count and mark the gusset stitches before knitting the heel.
Today I changed my process. 1) first round of gusset increase K1, place marker, M1R, knit to end Place marker M1L k1. I am now counting the two end stitches as gusset stitches NOT the M1R and M1L stitches. 2) on the next increase round I K1, M1R ( before the marker not after) knit to marker, slip marker M1L K1.
In this way the gusset stitches are always between the beginning or end of first or last stitch on the needle. When I want to check how many gusset increase stitches I have made all I have to do is count the stitches separated by the markers. Once I have made all the increases the gusset stitches are already marked off from the sole and I can start my heel.
I hope this is clear :??, easier to do than explain.