It is always confusing to prepare ppm solution from liquids. Some people assume commercially available 37-40 % formaldehyde as 100 % and they calculate accordingly. But I feel its wrong. am preparing std curve of formaldehyde ?
You have to convert the ppm to percent. 1 ppm is equivalent to 0.0001%. Therefore, 10 ppm formaldehyde is equivalent to 0.001% formaldehyde. By using C1V1=C2V2, where C1 is 40% formaldehyde, V1 is volume of 40% formaldehyde, C2 is 0.001% formaldehyde, find your V2 (volume of 0.001% formaldehyde).
V2=C1V1/C2. A log serial dilution will be of help to avoid obtaining a large V2.