[step:Quotient $A$ by the Teichmüller ideal to obtain $W(R)$]
Let $I = \ker(P \to R)$ be the kernel of the surjection $A/pA \cong P \twoheadrightarrow R$. Define
\begin{align*}
J = \Bigl\{ \sum_{n=0}^\infty [a_n]_A p^n \in A : a_n \in I \text{ for all } n \geq 0 \Bigr\}.
\end{align*}
[claim:$J$ is an ideal of $A$]
For closure under addition: let $\alpha = \sum [a_n] p^n$ and $\beta = \sum [b_n] p^n$ with all $a_n, b_n \in I$. The Witt coefficient of $\alpha + \beta$ at position $n$ is $S_n(a_0, \ldots, a_n, b_0, \ldots, b_n)$, a universal polynomial over $\mathbb{Z}$ evaluated in $P$. Since $I$ is an ideal of $P$ and $S_n(0, \ldots, 0, 0, \ldots, 0) = 0$, each $S_n$ vanishes when all inputs lie in $I$ (because $S_n$ has no constant term as a polynomial in the $a_i, b_i$ -- this follows from $S_n(a, 0, \ldots, b, 0, \ldots) = a + b$ for $n = 0$ and the recursive structure). More precisely, since $I$ is an ideal and the $S_n$ are polynomial expressions in the $a_i, b_i$ with each monomial containing at least one of these variables, each $S_n(a_0, \ldots, a_n, b_0, \ldots, b_n)$ lies in $I$.
For closure under multiplication by $A$: let $\alpha = \sum [a_n] p^n \in J$ and $\gamma = \sum [c_n] p^n \in A$. The Witt coefficient of $\alpha \gamma$ at position $n$ is $P_n(a_0, \ldots, a_n, c_0, \ldots, c_n)$. Since $a_i \in I$ and $I$ is an ideal, each monomial in $P_n$ that involves at least one $a_i$ lands in $I$. Since every monomial in $P_n$ involves at least one $a_i$ (because $P_n(0, \ldots, 0, c_0, \ldots, c_n) = 0$), we get $P_n(\ldots) \in I$.
[/claim]
[proof]
Proved inline above.
[/proof]
Set $W(R) = A/J$. We verify the three properties of a strict $p$-ring.
**Residue ring.** The composition $A \to A/J = W(R) \to W(R)/pW(R)$ has kernel $J + pA$. Under the identification $A/pA \cong P$, the image of $J$ in $P$ is $I$ (since $\sum [a_n] p^n \equiv [a_0] \equiv a_0 \pmod{p}$, and $a_0 \in I$). So $W(R)/pW(R) \cong A/(J + pA) \cong P/I \cong R$.
**$p$-torsion free.** Suppose $px \in J$ for some $x \in A$. Write $x = \sum [x_n] p^n$. Then $px = \sum [x_n] p^{n+1} = p[x_0] + \sum_{n \geq 1} [x_{n-1}] p^n$ (reindexing: the Witt coefficient of $px$ at position $0$ is $0$ and at position $n$ is $x_{n-1}$). Since $px \in J$, the zeroth Witt coefficient of $px$ lies in $I$, giving $0 \in I$ (which is automatic), and for $n \geq 1$ the coefficient $x_{n-1} \in I$. So $x_n \in I$ for all $n \geq 0$, meaning $x \in J$. Therefore $W(R)$ is $p$-torsion free.
**$p$-adically complete.** For each $m \geq 1$, the [Witt Expansion](/theorems/???) gives $A = \sum_{n=0}^{m-1} [P]_A p^n + p^m A$, where $[P]_A = \{[a]_A : a \in P\}$. Projecting to $W(R) = A/J$: $W(R) = \sum_{n=0}^{m-1} \overline{[R]} \, p^n + p^m W(R)$, where $\overline{[R]}$ denotes the image of the Teichmüller lifts of $R$ in $W(R)$. This shows $W(R)/p^m W(R) \cong A/(J + p^m A)$ is a quotient of a finite product, and the natural map $W(R) \to \varprojlim W(R)/p^m W(R)$ is an isomorphism (injectivity: $\bigcap_m (J + p^m A) = J$ by completeness of $A$; surjectivity: by the density condition above).
[/step]