Subtraction with Regrouping

Third Grade, Fourth Grade Math

by Jennifer Sobalvarro July 9, 2018

Help your students subtract with confidence by sharing two different strategies. Use this lesson to build on
students’ understanding of subtraction and to evaluate this key skill.

Learning Objectives

Students will be able to use two different strategies to subtract three-digit numbers.

Materials and preparation Key terms

Class set of Three-Digit Subtraction, Part 1 expanded notation subtraction

Class set of Three-Digit Subtraction, Part 2 standard algorithm subtraction
Class set of whiteboards regrouping
Class set of index cards
Two-Digit Subtraction and Regrouping exercise
(optional)
Three-Digit Subtraction Word Problems exercise
(optional)

Attachments

Three-Digit Subtraction, Part 1 (PDF)

Three-Digit Subtraction, Part 2 (PDF)

Introduction (5 minutes)

Write the following problem on the board: 365 – 174.

Distribute the whiteboards and ask students to solve the problem using a strategy of their choice. Then,
ask students to turn to their elbow partner to compare strategies and answers.
Choose students who used different strategies to share their steps to solve the problem.
Solve the problem on the board using expanded form subtraction and highlight that you have to
regroup. Define regrouping as changing groups of ones, tens, or hundreds into another value (e.g.,
changing 1 ten to 10 ones).
Explain that they'll learn two strategies for solving subtraction problems to help them check their answers
and better understand subtraction processes.
EL

Beginning

Introduce and explain key vocabulary such as "strategy," "subtraction," "expanded notation," and
"regrouping." Provide student-friendly definitions in English (L2) and students' home language (L1). Show
images and examples when appropriate.

Intermediate

Give students sentence stems/frames to help them share and compare strategies:

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 "I solved the subtraction problem with the ____ strategy."
"I used the ____ strategy because..."
"My strategy is ____ while your strategy is ____."
"One similarity in our two strategies is that they both..."

Explicit Instruction/Teacher modeling (8 minutes)

Model completing the first problem using expanded form subtraction from the Three-Digit Subtraction,
Part 1 worksheet. Explain that expanded notation subtraction is a strategy to subtract larger numbers by
decomposing the numbers into their values (e.g., 156 = 100 + 50 + 6), stacking them on top of one
another, subtracting them one column at a time from right to left, and finally adding the differences to
get the total remaining.
Ask partners to look at the problem you solved and explain to each other the steps you used to solve the
problem.
Model completing the first problem using standard algorithm subtraction. Explain that standard
algorithm subtraction is subtraction where digits in each number are lined up based on their place
value and subtracted one place value at a time, starting from the right to the left.
EL

Beginning

Provide student-friendly definitions in L1 and L2 for the following terms: "decompose," "stacking,"
"difference," and "standard algorithm."

Intermediate

Model how to use transition words to help explain the steps to use the expanded notation strategy to
subtract. Display the transition words ("First I... Then I... After that I... Finally I...") for students to refer to.

Guided Practice (15 minutes)

Choose a student to model the next problem for the class. Correct and offer suggestions throughout the
whole process. Allow other students to share ideas as well.
Distribute the Three-Digit Subtraction, Part 1 worksheet and ask students to solve the rest of the
problems in partners. Remind them they'll have to regroup (i.e., borrow from a higher place value to add
to a lesser place value) to complete the subtraction problem.
Have two pairs compare their answers, and allow them to adjust them as necessary.
Choose students to share the difference between the two strategies, and to decide which they prefer to
use when subtracting three-digit numbers.
EL

Beginning

Verbally state the steps the student uses to solve the first sample subtraction problem and write them
down on the board.
Place beginning students with a more advanced partner who can help them compare the strategies.

Intermediate

Give students sentence frames to help them discuss their strategy preference, such as:
"I prefer the _____ strategy because..."
Create a word/phrase bank with important terminology necessary to express the processes and math
ideas in this lesson. Include symbols, images, sentences, and examples.

Independent working time (12 minutes)

Distribute the Three-Digit Subtraction, Part 2 worksheet and review the instructions.
Have students complete the whole worksheet, and then compare their answers with their partners. If

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 they have varying answers, ask them to change the answer and write a sentence about what they had to
adjust.
EL

Beginning

Have students state the steps of solving the subtraction problems using each of the two strategies.
Provide a sentence stem to support students in case they have to adjust their response: "I had to change
my answer because..."

Intermediate

Let students use bilingual resources such as online dictionaries and math glossaries to help them
complete the Independent Work.
Encourage students to draw pictures or models to help them discuss their subtraction strategies.

Related books and/or media

VIDEO: Expand and Trade Subtraction

Find interactive books for each child's level.

Differentiation

Support:

Allow students to use place value charts and base ten blocks as they complete the two subtraction
strategies.
Have them practice regrouping with two-digit numbers using the exercise Two-Digit Subtraction and
Regrouping. Hand out paper for their work on both of the subtraction strategies.

Enrichment:

Challenge students with word problems in the exercise Three-Digit Subtraction Word Problems. Ask them
to show their strategies on a sheet of paper.
Pair advanced students with those who need additional support. Ask advanced students to explain their
processes during the group work and to check their partner's answers for accuracy.

Assessment (5 minutes)

Write the following problem on the board: 809 – 312. Distribute the index cards and ask students to
solve the problem using the standard algorithm and expanded notation subtraction strategies.
Use the index card as a formative assessment of their ability to regroup to solve subtraction problems.
EL

Beginning

Allow students to work on the formative assessment with a supportive partner.

Intermediate

Give students access to all reference materials, including vocabulary cards, transition words, and
word/phrase banks of key terms to aid them in the assessment.

Review and closing (5 minutes)

Provide an incorrect subtraction example. Have students decide if it's incorrect and why. Allow them to
use their whiteboards to solve the problem and then explain the error.
Ask this question: "What are the benefits of knowing more than one way to subtract three-digit

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 numbers?"
Have students share and discuss in partners. Then, summarize for the class some of the responses you
heard during their discussions.
EL

Beginning

Provide sentence stems to help students discuss the error: "This subtraction problem is incorrect
because... I will fix it by..."

Intermediate

Place students intro strategic partnerships, such as two students who speak the same L1.
Support students by modeling how to answer the discussion question (e.g., "One benefit of knowing more
than one way to solve math problems is that we can use different ways to check if our answer is
correct.").

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 Name Date

Three-Digit Subtraction, Part 1

Subtract To solve problems using expanded notation To solve problems using standard
multi-digit subtraction, change numbers to expanded notation, algorithm subtraction, stack and
numbers using line them up horizontally, subtract each column from line up the digits based on their
different left to right, and then add the differences. Regroup place value, then subtract one place
strategies. the values as necessary. value at a time from right to left.
Regroup the values as necessary.

Equation Expanded Notation Standard Algorithm

160
475 - 376 300 60 15 475
400 + 70 + 5 0 - 376
90 99
- 300 + 70 + 6 + 9
0 + 90 + 9 99

Directions: Solve the equations using both expanded notation and standard algorithm subtraction.

Equation Expanded Notation Standard Algorithm

1 . 735 - 382

Equation Expanded Notation Standard Algorithm

2 . 607 - 295

Equation Expanded Notation Standard Algorithm

3 . 976 - 475

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 Name Date

Equation Expanded Notation Standard Algorithm

4 . 253 - 171

Equation Expanded Notation Standard Algorithm

5 . 723 - 589

Equation Expanded Notation Standard Algorithm

6 . 587 - 225

Equation Expanded Notation Standard Algorithm

7 . 171 - 129

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© 2007 - 2019 Education.com
 Name Date

Three-Digit Subtraction, Part 2

Subtract To solve problems using expanded notation To solve problems using standard
multi-digit subtraction, change numbers to expanded notation, algorithm subtraction, stack and
numbers using line them up horizontally, subtract each column from line up the digits based on their
different left to right, and then add the differences. Regroup place value, then subtract one place
strategies. the values as necessary. value at a time from right to left.
Regroup the values as necessary.

Equation Expanded Notation Standard Algorithm

160 16
475 - 376 300 60 15 3 6 15
400 + 70 + 5 0 475
90
- 300 + 70 + 6 + 9 - 376
0 + 90 + 9 99 99

Directions: Solve the equations using both expanded notation and standard algorithm subtraction.

Equation Expanded Notation Standard Algorithm

1 . 126 - 113

Equation Expanded Notation Standard Algorithm

2 . 982 - 295

Equation Expanded Notation Standard Algorithm

3 . 646 - 375

Find worksheets, games, lessons & more at education.com/resources

© 2007 - 2019 Education.com