
Uri Geva, MathVentures, a Division of Ten Ninety
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 A note for the mathematically advanced
reader (If you do not think of yourself to be one,
skip this note): 
There are other methods for performing subtraction without borrowing.
Some involve the use of negative numbers and others use methods of complements,
either 9-Complement or 10-Complement.  The technique described here
has several advantages over these methods. | 
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Example
1. Ordinarily, borrowing is
 needed right away and in everycolumn except for the last, leftmost one.  | 
 The Minuend ==>
 
The Subtrahend ==>  | 
 87,352
 
 49,684  | 
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| Example
2. Ordinarily, borrowing is
 needed only starting with the third column from the right.  | 
 The Minuend ==>
 
The Subtrahend ==>  | 
 675,732
 
 75,921  | 
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Change
every digit except for the
 leftmost one of the Minuend to 9.  | 
 The Minuend ==> 
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 89,999 
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 699,999 
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Subtract 1
from the leftmost digit of
 the minuend in Step #2.  | 
 The Minuend ==> 
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 79,999 
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 599,999 
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Add
1
to
the part of the original minuend that we changed to 9's
in Step #2.
 This sum equals to...
  | 
The
changed part
 of the Minuend ==> 
1==>
 
The Sum ==> Original Minuend ==> 
The Minuend==> 
The Difference ==> 
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 7,352
 
+ 1 7,353 87,352 
 79,999 
7,353 
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 75,732
 
+ 1 75,733 675,732
 
 599,999 75,733 
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Remember this number | 
 Remembered Number ==> 
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 7,353 
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 75,733 
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Write
the new subtraction, using the
 new minuend  | 
 New Minuend ==>
 
The Subtrahend ==>  | 
 79,999
 
 49,684  | 
 599,999
 
 75,921  | 
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Now the subtraction
is simple. Do it
 in each column in any order you wish.  | 
 New Minuend ==>
 
The Subtrahend ==> Temp Result ==>  | 
 79,999
 
 49,684 30,315  | 
 599,999
 
 75,921 524,078  | 
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Add
to the Temp Result of Step 7 the
 Remember Number in Step 5.  | 
 Remembered Number ==>
 
Final Result ==>  | 
 
 + 7,353 37,668  | 
 
 + 75,733 599,811  | 
The basic idea is simple too.
Borrowing in necessary because one or more digits in the subtrahend are larger than the corresponding digit in the minuend. Only the leftmost digit of the minuend is larger than the corresponding digit in the subtrahend.
So what we do is this:
Following this subtraction procedure you do
Now that you've seen it, make your own
exercises and practice. You'll master it in no time.
 
Subtraction
Without Borrowing - Light
Subtraction
Without Borrowing - with Detailed Mathematical Background