The document outlines the processes involved in subjective refraction, including the determination of refractive status and the use of various instruments like the phoropter and Jackson cross cylinder. It explains techniques for ensuring that accommodation is relaxed and provides step-by-step instructions for conducting subjective refraction, including methods for addressing astigmatism and near addition for presbyopic patients. The document also highlights the importance of visual acuity during the refraction process and how to adjust lens prescriptions accordingly.