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Grade 2 (ages 7 to 8) · Math

Two-digit subtraction with regrouping

Tens and ones, breaking a ten open, and the column algorithm for borrowing

About four lessons of 40 to 55 minutes

Chalk illustration of one ten rod decomposing into ten ones for subtraction regrouping.
Breaking a ten to subtract: Use to make borrowing concrete before the written algorithm appears.
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