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12 inches = one foot
An area cannot be equal to a length. A square foot is an area of 1 by 1 foot (or 12 by 12 inches).
12 inches is equal to a foot. It can also be a third of a yard.
12 inches in 1 foot.
The area of a rectangle that measures 12-ft by 16-ft is never equal to a square foot. It's always equal to 192 of them.