How ABV is Calculated
Alcohol by Volume is calculated by measuring your wort's specific gravity before fermentation (Original Gravity / OG) and after fermentation is complete (Final Gravity / FG). During fermentation, yeast consumes sugars and produces alcohol and CO2. The drop in gravity reflects how much sugar was fermented. The simple formula (OG - FG) × 131.25 is accurate to within 0.1% ABV for most normal-strength beers.
The More Accurate Papazian Formula
For high-gravity beers (OG above 1.070), the simple formula becomes less accurate because alcohol is less dense than water, which affects the hydrometer reading. The Miller/Papazian formula accounts for this by adjusting for the final gravity's density, giving more precise results for strong ales, barleywines, and meads.