This document provides an instructional lesson on 2-digit subtraction with and without regrouping. It includes examples of subtracting 2-digit numbers step-by-step and encourages students to try subtracting numbers on their own. The document emphasizes understanding place value and using regrouping when the subtrahend is larger than the minuend in the ones place. Students are asked to find the difference between various 2-digit numbers to practice their skills.