how accurate is this formula for ABV

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thanks. i have seen other formulas, this one is just super simple to remember. i need to get that beersmith software. i have been running all numbers through various formulas when i am researching potential brews that i want to try.
 
I use the one in the little instruction booklet in the top of a Cooper's can I got with my micro brew kit. OG-FG/7.46 + .5= approximate %ABV. The ".5" is for the priming sugar added.
 
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