This lesson introduces students to converting percentages to decimals, emphasizing understanding of decimal point placement. Key examples include converting 50% to a decimal form of 0.5 and highlighting the process of moving the decimal point based on the number of zeros in 100, resulting in conversion models like 12.5% becoming 0.125. The instructor also explains more complex formations, such as 0.05% translating to 0.0005, reinforcing the importance of accuracy in moving the decimal point for precise conversions.