This document provides information on simplifying rational expressions. It defines rational expressions as fractions with polynomial numerators and denominators. The key steps to simplify rational expressions are to divide out common factors between the numerator and denominator, factor any polynomials, and then divide the common factors. Examples are provided to demonstrate these steps. Restrictions on rational expressions refer to values that make the denominator equal to zero. Students are given practice problems to simplify rational expressions and identify restrictions.