At a 20% rate, the divisor in the second case is 120; at 22%, it is 122; at 10%, it is 110. This gives the fractions 20/120, 22/122, and 10/110. The first reduces to 1/6, the second to 11/61, and the third to 1/11. As percentages, these are 16.67, 18.03, and 9.09. The calculator prints this value as a separate “effective rate” line, so you do not have to work it out mentally. The third mode uses the same formula in reverse: when the tax is known, the base equals the tax divided by the rate and multiplied by 100.