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🔢Learn to Count·15 min·Sample Lesson

Multi Digit Subtraction with Borrowing

When subtracting big numbers, sometimes the top digit is smaller than the bottom digit in a column. Then you BORROW from the next column. Example: 52 - 28. Ones: 2 - 8? Cant do it. Borrow 1 ten (10 ones) from the tens column. Now ones is 12 - 8 = 4. Tens was 5, now 4 (because we borrowed). 4 - 2 = 2. Answer: 24.

The Core Idea

Borrowing is the opposite of regrouping. You cross out the tens digit, reduce it by 1, and add 10 to the ones. The total amount stays the same — its just expressed differently. 52 becomes 4 tens + 12 ones before subtracting.

Example

834 - 279. Ones: 4 - 9? No. Borrow: tens 3 becomes 2, ones becomes 14. 14 - 9 = 5. Tens: 2 - 7? No. Borrow: hundreds 8 becomes 7, tens becomes 12. 12 - 7 = 5. Hundreds: 7 - 2 = 5. Answer: 555.

What is 63 - 28?

Going Deeper

Just like regrouping in addition, borrowing in subtraction comes from place value. When you borrow from tens to ones, you are saying "let me take 1 group of ten and break it into 10 ones." The total stays the same. This is why math works reliably.

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Practice Four

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Check With Adding

In 100 - 37, what is the ones digit of the answer?

Is borrowing the same as regrouping?

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