1) Subtraction can be performed using addition of complements in digital computers more efficiently than conventional subtraction.
2) The r's complement of a number N is defined as rn - N, where r is the base and n is the number of digits. This includes the 1's complement for binary and 9's complement for decimal.
3) To subtract N from M, the r's complement of N is added to M. If the sum is greater than or equal to the base, the r's complement is taken. Otherwise the negative sign is placed in front of the sum.