SUBTRACTION: Regrouping 10s and 1s • 2 Digit and 1 Digit Numbers

Decompose a two-digit number into tens and ones in a non-standard way — writing 96 as 8 tens and 16 ones rather than 9 tens and 6 ones

Complete a regrouped pair when only one of the two place-value amounts is supplied

Subtract a one-digit number from a two-digit number by exchanging one ten for ten ones before working in the ones column

Set a subtraction out in labelled tens and ones columns and record the exchange on the page rather than doing it mentally

Each sheet runs its two steps in order — regroup a number first, then use that exchange to subtract — so the top half is deliberate preparation for the bottom half

One column of every regrouping row is already filled in, which makes it a fill-in rather than an open decomposition; covering the given number turns the same row into a harder task

The marked copies spell the move out as "cross out one 10 and move to ones place", so using that exact phrase aloud keeps the spoken method matched to the written one

The two sheets are parallel in structure, which makes the second usable as a next-day repeat or a re-check after intervention

The lower grids are labelled tens and ones, so physical base ten blocks can be laid directly on the columns before students record the exchange in writing

Flexible place-value decomposition — students rewrite numbers such as 85 and 96 as 7 tens 15 ones and 8 tens 16 ones instead of their standard split.

Completing a regrouped pair — every row supplies only one of the two amounts, so students reason back from a given ones figure to the number of tens that keeps the total right.

Two-digit minus one-digit subtraction with an exchange — 76 minus 8, 42 minus 9, 82 minus 7 and 64 minus 5 all require taking a ten across before the ones can be subtracted.

Recording a written exchange — the marked copies model crossing out one ten and moving it into the ones place inside the labelled grid, rather than leaving the step unwritten.