how to calculate ABV

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So I assume, that if you are brewing say from a kit, with a stated ABV, using the SG and ABV, you can calculate the FG you are likely to see?
If you make up a kit using malt extract and sugars (and no mashed grain), you can calculate the OG using the wort volume which should then be in good agreement with any measured SG of a properly mixed wort. You can then estimate the target FG and with it the ABV, but they are dependant on a number of variables including how the yeast performs. So the only true measure of the ABV for kits are the predicted and measured OGs and the measured FG. And any ABV claim that appears on the packaging doesnt necessarily agree with what you end up with. And even priming can add about 0.2% if you really want to be pedantic.
 
Since the 1980s I've been using Dave Lines's OG - FG / 7.46 for ABV. Is this not used or just plain wrong ?
 
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