This document provides an introduction to percentages, including where they come from, what they represent, common usages, and why they are useful. It explains that percentages represent a quantity out of 100 to allow for easy comparison. Examples show how to convert percentages to fractions and decimals. Common percentages discussed include discounts, sales taxes, and exam scores. The key reason given for using percentages is that they allow for comparison of different quantities on the same scale from 0% to 100%.