This document defines acids, bases, and salts. It states that acids have a pH below 7 and contain hydrogen ions (H+) in solution. They neutralize bases and are corrosive. Bases have a pH above 7, feel slippery, taste bitter, contain hydroxide (OH-) ions in solution, and neutralize acids. Common acids and bases are listed. Salts are formed from the positive ion of a base and negative ion of an acid during a neutralization reaction between an acid and base, producing water. Examples of salts include NaCl and MgSO4.