This document outlines a math lesson on applying the distributive property to decompose numbers into units of 2, 5, and 10 when multiplying. The lesson includes group counting exercises, examples of decomposing numbers like 7 fours into 5 fours and 2 fours, using arrays to model breaking numbers apart for division problems like 24/2, and applying the concept to problems like 27/3. Students work through examples, practice problems, and an exit ticket to assess their understanding.