Students will identify the place value of each digit in a multi-digit number.
Students will demonstrate understanding of regrouping when subtracting across zeros.
Students will perform subtraction accurately with regrouping across zeros.
Students will explain the reasoning behind regrouping in subtraction problems.

I have been a certified educator for seven years, specializing in mathematics instruction for both general education and special education students, aged 8 to 14. Throughout my career, I have identified subtraction with regrouping as one of the most common errors across various grade levels. To address this, I have frequently had to reteach and provide targeted remediation to students struggling with this fundamental skill.

Students should have a fundamental understanding and prior knowledge of basic subtraction, such as 5-3, before tackling more advanced concepts. Additionally, they should be familiar with multi-digit numbers and possess the ability to perfor