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A simple fraction (also known as a common fraction or vulgar fraction) [n 1] is a rational number written as a/b or , where a and b are both integers. [9] As with other fractions, the denominator (b) cannot be zero. Examples include 1 / 2 , − 8 / 5 , −8 / 5 , and 8 / −5 .
The form comes with two worksheets, one to calculate exemptions, and another to calculate the effects of other income (second job, spouse's job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
Addition of fractions is much simpler when the denominators are the same; in this case, one can simply add the numerators while leaving the denominator the same: + = +, so + = + =. [ 63 ] The commutativity and associativity of rational addition is an easy consequence of the laws of integer arithmetic. [ 64 ]
The main arithmetic operations are addition, subtraction, multiplication, and division. Arithmetic is an elementary branch of mathematics that studies numerical operations like addition, subtraction, multiplication, and division. In a wider sense, it also includes exponentiation, extraction of roots, and taking logarithms.
In a sense, subtraction is the inverse of addition. That is, c = a − b if and only if c + b = a. In words: the difference of two numbers is the number that gives the first one when added to the second one. Subtraction follows several important patterns. It is anticommutative, meaning that changing the order changes the sign of the answer.
A fixed-point representation of a fractional number is essentially an integer that is to be implicitly multiplied by a fixed scaling factor. For example, the value 1.23 can be stored in a variable as the integer value 1230 with implicit scaling factor of 1/1000 (meaning that the last 3 decimal digits are implicitly assumed to be a decimal fraction), and the value 1 230 000 can be represented ...
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