Represent subtraction with and without the decomposition of 1 ten as 10 ones with manipulatives

In this lesson, students continue to deepen their conceptual understanding of place-value strategies for subtraction. They use place-value disks on a place-value chart to subtract like-units, e.g., 76 - 43 is 7 tens - 4 tens and 6 ones - 3 ones. They practice modeling the standard subtraction algorithm within 100 and learn to decompose 1 ten for 10 ones. The use of manipulatives allows students to physically experience the renaming and understand the "why" behind decomposing a quantity.