Subtraction of whole numbers arranged vertically by regrouping

Example

$476,647,821 - 259,465,160$

Steps

Step	Description
1. Subtract ones	$1 - 0 = 1$. Write 1 in the ones place.
2. Subtract tens	$2 - 6$: It is not sufficient. Take 1 group of hundreds from 8 hundreds and regroup it to get 10 tens. Add tens: $10 + 2 = 12$. Now, subtract tens: $12 - 6 = 6$. Write 6 in the tens place. Remember 1 hundred was regrouped into 10 tens. Thus, 7 hundreds remained in the hundreds place.
3. Subtract hundreds	$7 - 1 = 6$. Write 6 in the hundreds place.
4. Subtract thousands	$7 - 5 = 2$. Write 2 in the thousands place.
5. Subtract ten thousands	$4 - 6$: It is not sufficient. Take 1 group of hundred thousands from 6 hundred thousands and regroup it to get 10 ten thousands. Add ten thousands: $10 + 4 = 14$. Now, subtract ten thousands: $14 - 6 = 8$. Write 8 in the ten thousands place. Remember 1 hundred thousand was regrouped into 10 ten thousands. Thus, 5 hundred thousands remained in the hundred thousands place.
6. Subtract hundred thousands	$5 - 4 = 1$. Write 1 in the hundred thousands place.
7. Subtract millions	$6 - 9$: It is not sufficient. Take 1 group of ten millions from 7 ten millions and regroup it to get 10 millions. Add millions: $10 + 6 = 16$. Now, subtract millions: $16 - 9 = 7$. Write 7 in the millions place. Remember 1 ten million was regrouped into 10 millions. Thus, 6 ten millions remained in the ten millions place.
8. Subtract ten millions	$6 - 5 = 1$. Write 1 in the ten millions place.
9. Subtract hundred millions	$4 - 2 = 2$. Write 2 in the hundred millions place.

Therefore,

$476,647,821 - 259,465,160 = 217,182,661$