The document discusses regrouping or borrowing in subtraction. It explains that regrouping involves taking ten from one number to give to another when subtracting two numbers where the number being subtracted is larger than the number it is being subtracted from. Examples are provided to demonstrate regrouping, and an interactive game asks the reader to identify when regrouping is necessary in subtraction problems. The document concludes by recapping that regrouping is needed when the number being subtracted is larger than the number it is being subtracted from.