If the base of the power is a quotient, like in [[$ \left( \dfrac{12}{3} \right)^2 $]]​, the expression is called the power of a quotient. The value of a power can be calculated using normal calculation rules [[$ \left( \dfrac{12}{3} \right)^2 = (4)^2 = 16 $]]​, or by first raising both the numerator and the denominator to the second power: [[$ \left( \dfrac{12}{3} \right)^2 = \dfrac{12^2}{3^2} = \dfrac{144}{9} = 16 $]]​.

The rules for calculating the power of a quotient do not necessarily have to be used when calculating with numbers. However, expressions that include variables cannot be simplified according to normal calculation rules.