This document describes the method of subtraction using partitioning. It explains that partitioning involves splitting the smaller number into place values like tens and ones and then subtracting place values one at a time, starting with the largest place value. It provides an example of subtracting 86 - 47 by first subtracting the tens (86 - 40) and then the ones. It also demonstrates how this method can be used for larger numbers by splitting the smaller number into hundreds, tens, and ones.