You can create two conversion factors from one equivalence statement.
For example, consider the equivalence statement
1 kg ≡ 1000 g
If you divide <em>both sides</em> by 1 kg, you get the conversion factor:
1 = <em>1000 g/1 kg</em>.
If you divide <em>both sides</em> by 1000 g, you get the conversion factor:
<em>1 kg/1000 g</em> = 1.
Both of these are conversion factors because <em>they both equal one</em>, and multiplying a measurement by one does not change its value.