This document provides a lesson on calculating percentages. It begins with examples of writing fractions as decimals. Key terms like percent are defined, with the explanation that a percent means "per hundred" and the symbol % indicates a percent. Examples are given of modeling percentages using grids with shaded and total squares. The lesson shows how to write percentages as fractions with a denominator of 100 and then simplify. Students practice writing percentages as decimals by moving the decimal point two places to the left. A review confirms that a percent is a ratio of a number to 100. A short quiz concludes the lesson by having students write percentages in fractional and decimal form.