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# Written Subtraction 3: use place value partitioning two-digit numbers in columns with borrowing

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Ages 7-12

With the method used in this worksheet, learners can learn to subtract two digit numbers easily by:

• partitioning 2-digit numbers and recognising their place values in subtraction
• regrouping the numbers to be subtracted in columns, in order to calculate their difference in writing
• subtracting with column maths and decomposition or borrowing.

In a nutshell: Confidence breeds more confidence! And, hands on practice in subtracting does wonders for confidence and gradual skills development. Whether homeschooling, working independently or in classroom teaching, this worksheet will make learners win and brighten the day.

When kids are learning two digit addition and subtraction, one of the concepts they'll encounter is regrouping, which is also known as carrying over or column maths.

Carrying over is an important concept to learn, because it makes working with large numbers manageable. For example, when subtracting 17 from 42 in writing, we must carry over because we can not subtract 7 from 2.

Carrying over in subtraction, or as some people refer to it 'borrowing', can be confusing to young learners. Children know how to subtract 20 - 10 and get the correct answer. But, when the problem is 30 - 18, subtraction becomes more challenging! Because, to be able to take away 18, they must understand how to carry over.

Many times, we teach students the process of working a math problem – but not the 'why' behind it. And if students don’t understand how place value works in subtraction, then they don't understand why we 'borrow'.

Best get started with it!

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