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A CSS computed value is the result of processing a property's specified value as far as possible without performing the layout-dependent calculations reserved for later stages. Computation resolves details such as inheritance and many relative units; the exact rule belongs to each CSS property.^[ref]

For example, if a parent has a computed font size of 20 CSS pixels and its child specifies font-size: 150%, the child's computed size is 30 pixels. A descendant inheriting that font size receives the computed result, rather than the original percentage expression.

Not every relative expression disappears at this stage. A percentage width can remain a percentage until the containing width is known. Similarly, a unitless line-height: 1.5 computes as a number under that property's definition; when inherited by text with a 24-pixel font size, it can yield a 36-pixel used line height. Copying the parent's final pixel height would be a different operation.^[ref][ref]

The computed stage therefore supplies a stable representation for inheritance without promising that every value is a final numeric measurement. To turn it into a CSS used value, the formatter can still need containing dimensions, content measurements and the relevant box-layout algorithm.

A CSS declaration associates a CSS property with a CSS property value, optionally marked important. In source syntax, a colon separates the name from the value, and semicolons separate declarations in a list. For example, color: red declares a foreground color; the surrounding CSS selector determines which elements the rule addresses.^[ref]

The rule p { color: red; width: 20px; } contains two CSS declarations. The braces enclose the block of CSS declarations. !important in color: red !important sets the declaration's priority flag; it is not part of the color value used to paint the text.

Parsing a declaration is only one stage of validation. width: blue has the superficial name-colon-value form, but blue is not a valid width value, so it does not supply a usable width declaration. An unrecognized property name is likewise not a way to create an arbitrary new built-in styling property. A preceding valid declaration can remain effective when a later invalid one is discarded.^[ref]

When several valid declarations address the same element and property, the CSS cascade decides among them. For ordinary declarations with equal prior cascade priorities and equal CSS specificity, a later declaration wins. The declaration expresses a candidate value; its presence in a file alone does not prove that the candidate becomes the element's final presentation.

A CSS property is a defined parameter of presentation or layout, such as color, width or margin-left. Its definition specifies allowed values, an initial value, whether it inherits, and how values are computed. A CSS declaration proposes a value for a property on the elements matched by its rule.^[ref]

For example, width: 50% names the width property and supplies a percentage value. If that percentage resolves against a containing width of 400 CSS pixels, the resulting width is 200 CSS pixels in the simple case. The same declaration in a 600-pixel containing width can yield 300 pixels. A property name therefore identifies a parameter, while its eventual layout value can depend on context.

Different properties have different value grammars and defaulting behavior. A color word can be valid for color but invalid for width. Foreground color normally inherits, while width does not inherit by default. The absence of a width declaration is therefore different from automatically copying the parent's width.^[ref]

A property also differs from an HTML attribute with similar wording. Attribute interpretation is part of the element's document semantics; a CSS property participates in the styling value process, including the CSS cascade. Keeping the property definition, individual declarations and the resulting CSS used value separate makes styling behavior much easier to explain.

A CSS property value is a value considered or assigned for a CSS property. Its representation changes through value processing: declarations supply candidates, the CSS cascade chooses among applicable candidates, defaulting supplies missing values, and computation and layout resolve further details. The CSS computed value and CSS used value consequently describe different stages.^[ref]

Take width: 50%. In a simple block layout, its computed representation can retain a percentage, while the used width depends on the containing width. A 400-CSS pixel containing block gives 200 pixels; changing that block to 600 pixels gives 300. Copying the source string alone would miss why the physical layout changed.

Inheritance can resolve another value before that stage. If a parent's computed font size is 20px and its child specifies font-size: 150%, the child can compute to 30px. That child's descendant inheriting the font size receives the computed result, rather than repeatedly multiplying by the original percentage merely because it is further down the tree.^[ref]

Validity is property-specific. A syntactically readable width: blue is not a valid width value, and its failure does not establish a used width of blue or zero. Initial values, CSS inheritance and other applicable declarations determine the result under the relevant rules. Stating the value stage prevents a source token, a computed representation and a measured rendering from being conflated.

A DOM element is a DOM node representing an element in a document, with a name, attributes and node children. In an HTML document, paragraph and emphasis elements are examples. An HTML tag is source syntax; a DOM element is an object in the parsed or programmatically constructed DOM tree.^[ref]

Consider const p = document.createElement("p"); p.setAttribute("class", "note"); p.textContent = "Ready";. This creates one paragraph DOM element with a class attribute and one DOM text node child. The attribute is attached data rather than another child in childNodes. Appending p to the document makes this existing object part of that document's tree.

The element's name, attributes and child content have different roles. Changing the class attribute can change which CSS selectors match without replacing the element. Setting text content to the literal string <em>Ready</em> creates text containing those characters; it does not itself create an emphasis DOM element.

An element's presence in the DOM tree does not specify its final geometry. Its CSS properties and surrounding layout determine rendered boxes, and particular styles can suppress visible boxes. Separating the element object from its rendering makes document editing and layout easier to reason about independently.

An HTML element is a structural component of an HTML document with a defined name, attributes and semantics. Paragraphs, headings and controls are examples. An HTML tag is source syntax that can identify the start or end of an element; the element itself is the object represented in the parsed Document Object Model.^[ref]

In <p>Hello <em>world</em>.</p>, the paragraph contains an emphasis element as well as text. The word world is inside the emphasis element, while Hello and the final period are other text in the paragraph. These parent-child relationships make the structure useful for navigation, editing and matching CSS selectors.

Not every element is written with an explicit start/end pair. For example, the line-break element br is a void element and has no end tag in HTML syntax. Conversely, two source strings can produce equivalent document structure because parsing accounts for omitted tags and other specified rules. Counting written tags is therefore not a reliable substitute for inspecting elements.^[ref]

An HTML element's semantic role and its display are connected through browser behavior but remain different descriptions. A paragraph can wrap across several visual lines, and a CSS property can change its appearance without replacing the paragraph element. Choosing structural elements for their meaning allows the same content to remain intelligible under different styles.