This understanding involves decomposing a subtrahend so subtraction first reaches a multiple of ten, then completing the remaining subtraction—for example, viewing as . A number line, ten frame, or place-value representation can show how this partitioning preserves the difference and connects mental subtraction to place-value methods and later subtraction algorithms; the scope is whole numbers within 100, not decimals, fractions, or generalized algebraic strategies.
When you subtract, you can break apart the number you are taking away so you first reach the nearest multiple of ten.
Example: Find .
So,
You first made a ten, , and then finished subtracting.
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