This understanding involves decomposing a two-digit minuend by exchanging one ten for ten ones when its ones digit is less than the one-digit subtrahend, then finding the difference while preserving the quantity. Place-value drawings, equations, and number lines can show that the regrouped number is equivalent to the original and help prevent treating the tens and ones digits as independent; this reasoning supports subtraction with larger numbers.
When the ones digit is smaller than the number you are subtracting, regroup one ten as ten ones.
Example: subtract from .
Write the numbers by place value:
Exchange ten for ones:
The amount is still the same because
Subtract the ones:
Subtract the remaining tens:
Put the tens and ones together:
So,
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