This video demonstrates how to use base-10 blocks and a place value chart to help students subtract multi-digit numbers that require regrouping. The use of direct modeling with concrete manipulatives allows students to develop conceptual understanding of mathematical operations before they attempt to solve subtraction problems without materials or counting strategies. When students are provided with multiple opportunities to use manipulatives to solve subtraction problems, they develop an understanding of how regrouping works (i.e., exchanging a ten rod for 10 ones), and will have more success correctly applying the standard algorithm for subtraction.