Explanation of Subtraction with decomposition

Learning to subtract Tens and Units

The first example here is quite straightforward

T U
4 6
-2 3
2 3
It is more difficult when the figure on the bottom line in
the units column is bigger than the top line.

T U
4 6
-2 7
1 9

Here, you cannot take the 7 from the 6.

There are two very different ways of handling this

situation: 'borrow and pay back' or 'decomposition'.

Borrow and pay back or equal addition

'Borrow and pay back' is the older method. It tends not to

be taught very much now. Please, please check with your
school as it is very confusing for a child if they are taught
two different ways while they are learning!

I will explain for parents how the process works and it

may be the way it was taught in schools. It is almost
never used now but mathematically it is correct

©Parents in Touch Page 1 of 3

 T U
4 16
- 12 7
1 9

You've 'borrowed' one lot of Ten from the Tens column, so

now you have 16 in the Units column and can take 7 from
it, leaving 9 in the Units column.

Since we borrowed a ten, you have to 'pay one back'.

You pay it back on the bottom line. That means there are
three tens on the bottom line to take away from the 3,
leaving 1 in the Tens column.

The problem with this method is that it really is not very

logical. There is no real reason for borrowing from the top
and paying back at the bottom. Children quite often found
it hard to understand. It is possible to learn 'borrowed one
so pay one back' by rote.

Decomposition Method

In contrast, the decomposition method is logical - but

understanding it depends on having a firm grasp of the
idea of bases and place value.

This time -you just take a ten from the Tens column:

©Parents in Touch Page 2 of 3

 T U
3 4 16

2 7

1 9

Take 1 ten from the Tens column leaving 3 tens there

Move the one Ten to the units column giving 16 Units.

Subtract 7 from 16 leaving 9

Then subtract 2 from 3 in the Tens column leaving 1

Children may check their work by adding the result and

the number subtracted together - the result should be the
number they started with.

27 + 19 = 46

The children are breaking down the tens into tens and
units hence decomposition of the numbers.

©Parents in Touch Page 3 of 3