The formula to calculate the Alcohol By Volume (ABV) is:
\[ ABV = (OG - FG) \times 131.25 \]
where \( ABV \) is the alcohol by volume, \( OG \) is the original gravity, and \( FG \) is the final gravity.
The conversion of gravity to ABV involves the difference between the original and final gravity and the constant 131.25. This calculation helps in determining the alcohol content of a beverage by measuring the change in gravity during fermentation.
Let's assume we have the following values:
Step 1: Subtract the final gravity from the original gravity:
\[ 1.050 - 1.010 = 0.040 \]
Step 2: Multiply the result by 131.25:
\[ ABV = 0.040 \times 131.25 = 5.25\% \]
Therefore, the Alcohol By Volume (ABV) is \( ABV = 5.25\% \).