To simplify the expression \( \frac{12^{87}}{12^{27}} \), you can use the properties of exponents. Specifically, when dividing two numbers with the same base, you subtract the exponents:
\[ \frac{a^m}{a^n} = a^{m-n} \]
In this case, we have:
\[ \frac{12^{87}}{12^{27}} = 12^{87 - 27} = 12^{60} \]
Thus, the simplified form of \( \frac{12^{87}}{12^{27}} \) is \( 12^{60} \).