This document defines key terms related to fractions and provides steps for writing a fraction in simplest form. It defines equivalent fractions as fractions that represent the same value, and a fractional equivalent of one as a fraction where the numerator and denominator are the same and equals one whole. It provides the steps to write a fraction in simplest form as finding the greatest common factor (GCF) of the numerator and denominator and dividing both by the GCF. An example demonstrates writing the fraction 3/12 in simplest form as 1/4 by dividing the numerator and denominator by the GCF of 3.