ABV calculation question

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RickC

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On the FVW wine log there is acalculation for ABV based on Initial and Final SG readings. (IG-OG)*135.9. This calculated result doesn't matchdirect measurement from the hydrometer. Example: assuming the initial SG is 1.1 and the final is 1.0, the calculated ABV is 13.59 instead of 13.2 from the hydrometer. Am I doing something wrong? Which is most correct? What do our experts use?
 
There are many variations of that equation. I use 131.4 here which comes out to 13.14%. They would all be lose enough in my book.
 

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