This document discusses the use of gerunds as subjects and objects in sentences. It provides examples of gerunds functioning as subjects, such as "Attending college is important these days" and as objects, such as "I enjoy learning." The document also lists different verbs that can take gerund objects, such as "finish," "dislike," and "avoid." It notes some rules for using gerunds, such as using a singular form as a subject and using "not" before a gerund to make it negative.