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Addition & Subtraction  ›  Lesson

Column Subtraction — Borrowing, the Other Way

18 minSubtracting digit by digit in columns, and borrowing as regrouping one ten back into ten ones

Column Subtraction — Borrowing, the Other Way

Column addition carries a ten forward when a column overflows. Column subtraction runs into the opposite problem: a column that doesn't have enough to give. 342 - 168 — start at the ones column, 2 - 8. You can't take 8 away from 2 and stay in single digits. Something has to come from next door.

See it first

diagram
The ones column only has 2, but needs to give up 8. Break one ten into ten loose ones — now there are 12 to work with, and 3 tens left.3 tens12 ones

The ones column only has 2, but needs to give up 8. Break one ten into ten loose ones — now there are 12 to work with, and 3 tens left.

Borrowing: one ten becomes ten ones

Here's the fix. The tens column of 342 has a 4 in it — four tens. Break one of those tens apart into ten ones, and lend it to the ones column:

  3 14 2      (the 4 became a 3, and the 2 became 12)
- 1  6 8

Now the ones column is 12 - 8 = 4, easily. The tens column shrank from 4 to 3 — because it gave one of its tens away.

What's the answer?
128=?12 - 8 = \,?
What's the answer?
41=?4 - 1 = \,?

Finishing the subtraction

Continue column by column, the same as before, checking each one for whether it needs to borrow:

  2 13 12      one more borrow: the hundreds' 3 lends a ten to the tens
  3  4  2
- 1  6  8
--------
  1  7  4

Tens column: 3 (after lending) - 6? Still not enough — so the hundreds column lends its neighbor a ten too: the tens become 13, and 13 - 6 = 7. Hundreds: 2 - 1 = 1. 342 - 168 = 174.

What's the answer?
136=?13 - 6 = \,?
What's the answer?
21=?2 - 1 = \,?

❓ Cross-question — "Does the value of the number actually change when you borrow?" No — that's the whole point. 342 is exactly the same amount whether you write it as 3 hundreds + 4 tens + 2 ones, or 3 hundreds + 3 tens

  • 12 ones. Borrowing just rewrites the number in a form where each column has enough to subtract — nothing is created or lost.

🎯 Your turn

Work out 604 - 258 by columns, borrowing wherever a column comes up short — watch what happens when the digit you're borrowing from is itself a 0. Then explain, in the exercise below, where the borrowed ten actually comes from.

Practice — level up

0/1 solved

Write your answer, then compare it with a rubric and a model answer.

ExplainWhere the borrowed ten actually comes from

When the top digit in a column is smaller than the bottom digit — say, subtracting 8 from 2 — you borrow: the 2 becomes 12, and the column next door loses one from its digit. Explain, in terms of tens and ones, what actually moves when you borrow, and why the neighboring column has to give something up.