In this section, we explore the New Cartesian Sign Convention as applied to spherical lenses, which is similar to that used for spherical mirrors. According to this convention, all measurements are conducted from the optical center of the lens. For a convex lens, the focal length (f) is treated as a positive value, while for a concave lens, it is considered negative. Additionally, object distance (u), image distance (v), object height (h), and image height (h′) must be assigned their respective signs based on this convention. Understanding these distinctions is crucial as they affect calculations related to scattering, convergence, and divergence of light passing through lenses. This section provides a foundation for applying the lens formula and ensuring that distances are correctly interpreted in various problems involving lenses.