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Plurals, SR21.1

Several rules govern the correct formation of plural nouns. For most nouns, simply add s: dogs, houses, meteors. Nouns ending in soft ch, j, ss, x, or z add es: churches, glasses, axes, buzzes. Words ending in o preceded by a vowel add s: cameos, tattoos. Words ending in o preceded by a consonant add es: heroes, potatoes. Pianos is an exception. When two plurals are listed in Webster’s Eleventh, use the first. Apply the following rules to unusual plural formations:
       Unless there is likelihood of confusion, add only an s to form the plurals of numbers, acronyms, and single or multiple letters used as words.
       the 1940s
       YMCAs
       ’ 40s
       ABCs
       6s and 7s
       TVs
       2x4s
       the three Rs
       dos
       don’ts


Use an apostrophe and an s to form the plurals of lowercase letters used as nouns.
       x’s and y’s
       p’s and q’s


Use an apostrophe and an s to form the plurals of capital letters that would be confusing if s alone were added.
       S’s and A’s

Use an apostrophe and an s to form the plurals of abbreviations with lowercase letters.
       p.m.’s

Use an apostrophe and an s to form the plurals of abbreviations with internal periods.
       M.A.’s
       f.o.b.’s


Use an s to form the plurals of abbreviations with no internal periods.
       IQs
       Btus
       OKs
       YMCAs

Also see "plurals" in the Abbreviations section of SIMStylebook.com.

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