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Subtracting decimals: regroup without losing place value

You have ₹20 and spend ₹7.85. The zeros in 20.00 do not mean there is nothing to subtract from. You can exchange a larger place for smaller equal parts.

The key idea

Align decimal points, write equal-length place-value columns and regroup when needed. Subtract matching units: hundredths from hundredths, tenths from tenths and ones from ones.

By BananaLearn · Updated 30 October 2026

Suggested learning level; school sequencing and curriculum terminology may differ.

Before you start: Read tenths and hundredths; subtract whole numbers with exchanging.

Start with the value, then write the subtraction

Suppose a ribbon measures 5.2 m and a project uses 1.76 m. Before calculating, notice that the answer must be less than 5.2 m and greater than 3 m. A metre is the whole unit; a tenth of a metre is 10 cm, while a hundredth is 1 cm. Writing 5.20 m makes the centimetre-sized parts visible. It does not add any ribbon.

Set the numbers in a place-value chart. Put ones under ones, tenths under tenths and hundredths under hundredths. The decimal point is a separator between places, so aligning it aligns the units. Lining up the final digits instead would put the 2 tenths above 6 hundredths.

StageOnesTenthsHundredthsValue
Start5205.20
Exchange one one41204 + 1.2 = 5.20
Exchange one tenth411104 + 1.1 + 0.10 = 5.20
Subtract 1.763443.44
5.20 is renamed as 4 ones, 11 tenths and 10 hundredths. Subtract 1.76 to obtain 3.44.
5.20 is renamed as 4 ones, 11 tenths and 10 hundredths. Subtract 1.76 to obtain 3.44.

Why the exchanged digits still describe the same number

The 12 tenths in the second row include the original 2 tenths and 10 new tenths exchanged from one whole. After giving one tenth to the hundredths column, 11 tenths remain. You are not borrowing an extra amount from somewhere else; you are renaming the amount you already have.

Read each row aloud as a sum. This is especially useful with zeros: 10.00 can become 9 ones, 9 tenths and 10 hundredths. A child who can explain that exchange is less likely to cross out digits mechanically and lose track of their value.

A second method: find the distance by counting up

Subtraction also measures the distance between two amounts. For 10.00 − 9.68, go from 9.68 to 9.70 (+0.02), then to 10.00 (+0.30). The distance is 0.32. This can be easier than exchanging through several zeros when the numbers are close.

For a money problem, keep the units visible: ₹10 − ₹9.68 = ₹0.32. For a length problem, do not replace metres with rupees just because both use decimals. The calculation method transfers, but the meaning and unit come from the question.

Find and repair a wrong method

A learner writes 7.03 − 4.8 = 3.77 by subtracting whichever digit is smaller from whichever is larger. Ask them to check the proposed answer: 4.80 + 3.77 = 8.57, not 7.03. The failed check identifies a method problem, not just untidy working.

Rewrite 4.8 as 4.80. Exchange one whole from 7 to obtain 6 ones and 10 tenths. Subtract: 3 hundredths, 2 tenths and 2 ones remain, giving 2.23. Because 7 − 5 is about 2, the size of the corrected answer is also sensible.

Worked examples: follow each decision

Find 20.00 − 7.85.

  1. Hundredths: 10 − 5 = 5. Tenths: 9 − 8 = 1.
  2. Ones: 9 − 7 = 2. Tens: 1 − 0 = 1. The result is 12.15.
  3. Check 12.15 + 7.85 = 20.00.

A ribbon is 5.2 m long. Cut away 1.76 m. What remains?

  1. Write 5.20 − 1.76 so the columns match.
  2. Regroup: 4 ones, 11 tenths and 10 hundredths. Subtract to get 3.44 m.
  3. Check 3.44 + 1.76 = 5.20; retain metres in the answer.

Two lengths, 1.275 m and 0.86 m, are cut from a 3 m roll. What remains?

  1. Add the cuts: 1.275 + 0.860 = 2.135 m.
  2. Subtract 3.000 − 2.135 = 0.865 m.
  3. Check 0.865 + 1.275 + 0.860 = 3.000 m. This is a two-step problem; subtracting only one cut is incomplete.

13 questions with explained answers

Attempt a short group of questions before opening the solutions. Use a drawing or written method where helpful. Explain the answer, then try a similar question with a detail changed.

  1. 8.40 − 2.15

    Show answer and reasoning

    6.25

    Regroup a tenth into ten hundredths; 6.25 + 2.15 = 8.40.

  2. 10 − 0.68

    Show answer and reasoning

    9.32

    Write 10.00 and exchange through the zero columns.

  3. 7.03 − 4.8

    Show answer and reasoning

    2.23

    Write 4.80; the 8 represents tenths.

  4. A jug has 2.5 L. Pour out 0.875 L.

    Show answer and reasoning

    1.625 L

    Use 2.500 − 0.875. The thousandths must align.

  5. Why is 6.5 − 2.35 not 4.30?

    Show answer and reasoning

    6.5 − 2.35 = 4.15

    Treat 6.5 as 6.50, not 6.65 or 6.05.

  6. 4.60 − 2.18

    Show answer and reasoning

    2.42

    Rename 4.60 as 4 ones, 5 tenths and 10 hundredths.

  7. 6.00 − 2.47

    Show answer and reasoning

    3.53

    Use 5 ones, 9 tenths and 10 hundredths, then subtract.

  8. 3.4 − 0.85

    Show answer and reasoning

    2.55

    Write 3.40. Check 2.55 + 0.85 = 3.40.

  9. 12.005 − 0.87

    Show answer and reasoning

    11.135

    Write 0.870. Match thousandths, not the last written digit.

  10. A 4.75 L container holds 2.9 L. How much more fits?

    Show answer and reasoning

    1.85 L

    The difference is 4.75 − 2.90.

  11. Find 15 − 14.96 by counting up.

    Show answer and reasoning

    0.04

    Four hundredths bridge 14.96 to 15.00.

  12. Is 8.2 − 3.47 greater than 5? Explain without finishing the calculation.

    Show answer and reasoning

    No

    8.2 − 3.2 = 5; subtracting the larger 3.47 leaves less than 5.

  13. Write a subtraction whose answer is 0.75.

    Show answer and reasoning

    For example 2.00 − 1.25

    Many answers work. Verify by adding the difference to the smaller number.

Check what you can now explain

  • Can you rename 6.00 without changing its value?
  • Can you decide when counting up is easier than columns?
  • Does your answer, added to the amount removed, restore the starting amount?

Keep these distinctions clear

  • Do not subtract the smaller digit from the larger digit in each column regardless of order. Regroup from the top number.
  • Adding a zero at the right of a decimal is safe; inserting one inside the number changes it.

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Sources and scope

Original explanations, examples, visual models and practice by BananaLearn. This guide is not an official textbook extract, exam paper or endorsed assessment resource.

The examples teach the stated concept; check your school’s terminology and sequence when using the guide alongside a course.

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