Topic

Methods used to teach subtraction to elementary school vary from country to country, and within a country, different methods are in fashion at different times. In what is, in the U.S., called traditional mathematics, a specific process is taught to students at the end of the 1st year or during the 2nd year for use with multi-digit whole numbers, and is extended in either the fourth or fifth grade to include decimal representations of fractional numbers.

Some American schools currently teach a method of subtraction using borrowing and a system of markings called crutches[citation needed]. Although a method of borrowing had been known and published in textbooks previously, the crutches are apparently the invention of William A. Brownell who used them in a study in November 1937[citation needed]. This system caught on rapidly, displacing the other methods of subtraction in use in America at that time.

Some European schools employ a method of subtraction called the Austrian method, also known as the additions method. There is no borrowing in this method. There are also crutches (markings to aid memory), which vary by country[citation needed].

Both these methods break up the subtraction as a process of one digit subtractions by place value. Starting with a least significant digit, a subtraction of subtrahend:

sj sj−1 ... s1

from minuend

mk mk−1 ... m1,

where each si and mi is a digit, proceeds by writing down m1 − s1, m2 − s2, and so forth, as long as si does not exceed mi. Otherwise, mi is increased by 10 and some other digit is modified to correct for this increase. The American method corrects by attempting to decrease the minuend digit mi+1 by one (or continuing the borrow leftwards until there is a non-zero digit from which to borrow). The European method corrects by increasing the subtrahend digit si+1 by one.

Example: 704 − 512. The minuend is 704, the subtrahend is 512. The minuend digits are m3 = 7, m2 = 0 and m1 = 4. The subtrahend digits are s3 = 5, s2 = 1 and s1 = 2. Beginning at the one's place, 4 is not less than 2 so the difference 2 is written down in the result's one place. In the ten's place, 0 is less than 1, so the 0 is increased by 10, and the difference with 1, which is 9, is written down in the ten's place. The American method corrects for the increase of ten by reducing the digit in the minuend's hundreds place by one. That is, the 7 is struck through and replaced by a 6. The subtraction then proceeds in the hundreds place, where 6 is not less than 5, so the difference is written down in the result's hundred's place. We are now done, the result is 192.

The Austrian method does not reduce the 7 to 6. Rather it increases the subtrahend hundred's digit by one. A small mark is made near or below this digit (depending on the school). Then the subtraction proceeds by asking what number when increased by 1, and 5 is added to it, makes 7. The answer is 1, and is written down in the result's hundred's place.

There is an additional subtlety in that the student always employs a mental subtraction table in the American method. The Austrian method often encourages the student to mentally use the addition table in reverse. In the example above, rather than adding 1 to 5, getting 6, and subtracting that from 7, the student is asked to consider what number, when increased by 1, and 5 is added to it, makes 7.