V[plain] + こと
こと is used to nominalize verbs or clauses, turning them into abstract nouns or concepts. It is commonly used when referring to actions, habits, experiences, or abstract ideas.
General Nominalization: Refers to actions, events, or states as abstract concepts or facts.
Rules or Permissions: Often used with verbs like できる, 禁止, or 忘れる to talk about rules, abilities, or prohibitions.
Habits or Customs: Indicates habitual or repeated actions.
~の refers to specific, tangible actions or experiences. It is used more casually in conversation.
~こと refers to abstract actions, concepts, or general ideas. It is more formal or neutral in tone.