Subtraction strategies toolbox:

With all these examples (except partitoning) you are presented with the
question: 346 253 =
Vertical subtraction:
1. Arrange the digits so that the larger number is above the smaller number
with all the digits in their proper place value columns
2. Subtract the units (right hand side) first, then the tens and so on, working
right to left.
346
253
93
3. In this example the units is 6 3, the tens is 4 5 and the hundreds is 3
2. The units is easy; 6 3= 3. If one of the numbers in the lower digit is
higher than the number in the upper digit, then you will need to trade.
Take a one from the digit on the left hand side and add it to the place
value where you need it. This then gives that number an extra 10 and
makes the digit on the left one less than it was before the trade. In the
example above, you cannot take 5 from 4 (as shown in the tens column)
so you need to trade a 1 from the 100s column which makes it 14 tens
5 tens = 9 tens. As you have taken a 1 from the 100s column the 3
becomes a 2, 2 2 = 0 so 93 is your answer.
Counting backwards:
1. Draw a number line with the larger number at the far right end

2. jump back in numbers of 100s, 10s, groups of 1s to represent the

smaller number. Eg: in this sum 346 253, you would break the 253 up
into backwards jumps of 100, 100, 50 and 3.
As you jump back work out what number you are arriving at with each
jump; 346 100 = 246, 246 100 = 146, 146 50 = 96, 96 3 = 93

Please note, the way you split the lower number up is up to you you might try
and skip a step and break 253 up into backwards jumps of 200, 50 and 3 or you
may want to stretch it out and break it up into backward jumps of 100, 100, 10,
10, 10, 10, 10, 3 its up to you.
Finding the difference:
1. Similar to counting backwards, you draw a numberline and put the lower
number of the sum

2. You then jump forward in numbers which will get you to 346.

3. Add all the numbers that you have jumped up by

Partioning/ Splitting:
Example; 356 253 =
1. Use extended notation to group the numbers into their place values
Eg: 300 200, 50 50, 6 3.
300 200 = 100
50 50
=
0
63
=
3
2. Add all of these subtraction totals; 100 + 0 + 3 = 103.
Please note, while this strategy works well with numbers that you dont
need to trade, if you have to trade the strategy gets a bit messy.