Recollect the mathematical theory or concept that this formula is derived from: WHAT IS THISP88 \[ x=\frac{-b \pm \sqrt{b^{2}-4 a c}}{2 a} \]

Step 1 ：Recollect the mathematical theory or concept that this formula is derived from: The formula \(x=\frac{-b \pm \sqrt{b^{2}-4 a c}}{2 a}\) is known as the quadratic formula. It is used to find the roots of a quadratic equation, which is an equation of the form ax^2 + bx + c = 0. The quadratic formula is derived from the process of completing the square.

Step 2 ：Final Answer: The formula \(x=\frac{-b \pm \sqrt{b^{2}-4 a c}}{2 a}\) is known as the quadratic formula. It is used to find the roots of a quadratic equation, which is an equation of the form ax^2 + bx + c = 0. The quadratic formula is derived from the process of completing the square. \(\boxed{\text{Quadratic Formula}}\)