40 = forty
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40 is written as forty.
4/10 as hundredths is 40/100. In decimal form it is 0.4.
40 as a decimal would just be 40.0
The simplest way is to write is as 2.025, as a fraction in decimal form rather than in the form of a ratio. That does not stop it being a fraction and, being a decimal, there is no simpler form. Its rational equivalent is 2025/1000 which can be simplified to 81/40.
40% is 0.40