The document provides step-by-step instructions for adding and subtracting decimals. It explains how to line up the decimals properly, then add or subtract place values from right to left, regrouping when needed. Examples shown include adding 4.73 + 3.54 = 8.27 and subtracting 53.261 - 53.214 = 0.047. The steps emphasize placing decimals in the correct position in the final answer.