The document explains how to use base 10 models to solve subtraction problems. It works through the problems 62 - 8 and 41 - 13 step-by-step, showing how to regroup tens into ones when necessary. The models demonstrate that regrouping does not change the total amount being subtracted, it just shows it in a different way. The document concludes by asking the reader to solve 53 - 9 and explain if regrouping is required.