This document discusses how to convert decimals to fractions and fractions to decimals. It provides steps for converting terminating and non-terminating decimals to fractions. For terminating decimals, use the place value of the last digit to determine the denominator, and use the whole number part of the decimal as the numerator. For non-terminating decimals, write the repeating part as a fraction over a number of 9s equal to the number of repeating digits.