Subtraction with Regrouping: 440 − 172

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 440 − 172?

Answer

440 − 172 =
268

With regrouping: 2 borrows — from the tens and the hundreds

440 − 172 in a column. Above the columns: the values after borrowing — a crossed-out digit is replaced by the number above it; +10 marks a column that received a borrowed ten.
313+10
4(was 4, now 3)4(was 4, now 13)0 (was 0, now 10)
−172
268

Column by column: 440 − 172

  • Ones: 0 is less than 2 — borrow 1 ten: tens 4 → 3; 10 − 2 = 8 — write 8.
  • Tens: after borrowing, 3; 3 is less than 7 — borrow 1 hundred: hundreds 4 → 3; 13 − 7 = 6 — write 6.
  • Hundreds: after borrowing, 3; 3 − 1 = 2 — write 2.

440 − 172 = 268

Second check: 440 − 268 = 172

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FAQ

What is 440 − 172?

440 − 172 = 268

How do you check that 440 − 172 = 268?

Add the difference and the subtrahend: 268 + 172 = 440. Getting the minuend back means the difference is right.

How many times do you borrow in 440 − 172?

2 borrows: each time the top digit was smaller than the one below it, 1 was borrowed from the column on the left.