The absolute value is the positive magnitude of a particular number or variable and is indicated by two vertical lines: \(\left|-5\right| = 5\). In the case of a variable absolute value (\(\left|a\right| = 5\)) the value of a can be either positive or negative (a = -5 or a = 5).

The distributive property for division helps in solving expressions like \({b + c \over a}\). It specifies that the result of dividing a fraction with multiple terms in the numerator and one term in the denominator can be obtained by dividing each term individually and then totaling the results: \({b + c \over a} = {b \over a} + {c \over a}\). For example, \({a^3 + 6a^2 \over a^2} = {a^3 \over a^2} + {6a^2 \over a^2} = a + 6\).

The least common multiple (LCM) is the smallest positive integer that is a multiple of two or more integers.

Percentages are ratios of an amount compared to 100. The percent change of an old to new value is equal to 100% x \({ new - old \over old }\).

A rate is a ratio that compares two related quantities. Common rates are speed = \({distance \over time}\), flow = \({amount \over time}\), and defect = \({errors \over units}\).