The document discusses the steps to perform long division of polynomials. It explains that polynomials are divided by arranging terms in descending order and then repeatedly dividing and subtracting terms until the remainder is zero or has a lower degree than the divisor. The key steps are to divide the first term of the dividend by the first term of the divisor to get the first term of the quotient, multiply the divisor by the quotient term, and subtract it from the dividend. This process is repeated until the division is complete.