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0.264172

That and a calculator are all you need.

To convert the inventory to wine gallons mathematically without using a conversion chart, the quantity in liters should be multiplied by the standard conversion factor of 0.264172. (However, if the proprietor is a retailer who qualifies for the special inventory procedures discussed in the next section, a shortened factor may be used for some computations.) For each conversion by brand and size, the total wine gallons should be rounded to the nearest hundredth (for example, 75.369712 would be rounded to 75.37).

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