This document explains how to convert fractions with denominators that are powers of 10 into decimals. It states that a denominator of 10 represents tenths, so the numerator is written with one decimal place. A denominator of 100 represents hundredths, with two decimal places, and a denominator of 1000 represents thousandths, with three decimal places. Examples are provided, such as 0.4 representing 4/10 and 0.077 representing 77/1000.