Section 1
Standard Subtraction with Single Regrouping
Property
When subtracting vertically, if a digit in the top number (minuend) is smaller than the digit below it (subtrahend), you must regroup. To regroup, you decompose 1 from the next higher place value to the left and add 10 to the current place value. For example, 1 hundred becomes 10 tens, or 1 ten becomes 10 ones.