Mathematics is so much more than basic computation, formulas, and memorization!   Developing a conceptual understanding is essential in order to know when, why, and how to apply mathematical concepts and/or critical thinking in any situation.  Students who have a conceptual understanding of mathematical concepts apply those concepts to a variety of new situations and problems not just in math class, but in life.  Those students create models and representations, use those models to analyze and interpret relationships, draw conclusions, and determine whether or not the results are reasonable.