This document provides instructions for addition and subtraction with regrouping using base-10 place value. It explains how to stack numbers for addition, add columns from right to left, and write the sum below the equals line. For subtraction, it describes how to stack the numbers with the larger on top, subtract columns from right to left, and may need to regroup or ungroup numbers by breaking apart larger place value units into smaller ones in order to complete the subtraction. Keeping work neat is emphasized. Step-by-step worked examples are provided to demonstrate the processes.

2.  Stack numbers
 Match up numbers on right
 Add numbers in each column
 Answer below “equals line”
 Add from right  left
 Does not matter which number on top/bottom
 KEEP THINGS NEAT!!!

4. 1283 + 532 =
1283
+532
------------

5. Cube = 1,000 units
Square (flat) = 100 units
Long rectangle (long) = 10 units
Small square (unit) = 1 unit

6. +

7. 10 longs = 1 flat

8. After grouping…

9. 1283
1
+ 532
1283
----------
+ 532
5
----------
15
1
1283
+ 532
----------
1815

10. +
374 + 258 = 632

11. 11
374
+258
--------
632
374 + 258 = 632

12. Stack numbers
 Make sure larger number is on top
 Match up numbers on right
Subtract numbers in each column
Subtract from right  left
KEEP THINGS NEAT!!!

13. 1524
- 853
-----------
1
***Notice 5 cannot be subtracted from 2***

14. -
1524 – 853 = 671

15. Subtract 3 units(ones)
1524 – 853 = 671

16. Not enough longs (tens)
to subtract from so…
1524 – 853 = 671

17. Break flat (hundred) into
longs (tens)
“UNGROUP”
1524 – 853 = 671

18. Now you can take the 5
tens away
1524 – 853 = 671

19. 8 hundreds cannot be
subtracted from only 4 so…
UNGROUP!!!
1524 – 853 = 671

20. Break cube into its
10 flats
1524 – 853 = 671

21. Subtract 8 of the flats
1524 – 853 = 671

22. Now just count what is left…
Flats (100) = 6
Longs (10) = 7
Units (1) = 1
600 + 70 + 1 = 671
1524 – 853 = 671

23. 1524
- 853
-----------
1
***Notice 5 cannot be subtracted from 2***

24. 4 12
1524
- 853
---------
71
Break apart one of the hundreds (flats) and add
the resulting tens (longs) to the two.

25. 14
0 4 12
1524
- 853
---------
671
Break a thousand (cube) and add the
hundreds to the existing hundreds.