Curriculum>Grade 2> Module 5>Topic C: 3-Digit Column Subtraction
Subtract 3-digit numbers that require a 2-step regrouping. A 2-step regrouping is done when there are not enough ones to subtract, and the tens of the minuend is zero. This requires regrouping 1 hundred as 10 tens, and then regrouping 1 ten as 10 ones