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40 percent is the same as 40/100. Or when reduced would be 4/10 of something. And 4/10 in decimal form is 0.4. So the answer would be 0.4 x the number.

For instance 40 percent of 80 would be:

40/100 of 80 or 4/10 of 80 or 0.4 of 80 or 0.4 x 80 or 32

Hope that helps.

Also, note the distinction between "40% of" and "40% more"

Example: What is 40% more than 10? Answer: 14 (10 + 0.4 x 10)

What is 40% of 10? Answer: 4 (0.4 x 10)

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