We start with the expression \(\frac{18 x^{2}}{60 x}\).
Step 2: Factor the Numerator and Denominator
The numerator \(18 x^{2}\) can be factored as \(18 \cdot x \cdot x\) and the denominator \(60 x\) can be factored as \(60 \cdot x\).
Step 3: Cancel Common Factors
We can cancel the common factor of \(x\) from the numerator and denominator, leading to:
\[
\frac{18 x}{60}
\]
Step 4: Simplify the Coefficients
Next, we simplify the coefficients \(\frac{18}{60}\). The greatest common divisor (GCD) of 18 and 60 is 6, so we divide both the numerator and the denominator by 6:
\[
\frac{18 \div 6}{60 \div 6} = \frac{3}{10}
\]
Step 5: Write the Final Simplified Expression
After simplification, we combine the results to obtain the final expression:
\[
\frac{3 x}{10}
\]