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Just as utilizing the Gain Basis would have prevented Beulah from falling into the Basis Reduction Tax Trap, utilizing the conventional current law adjusted basis as the minuend in the computation of loss would have prevented her from transforming those useless depreciation deductions into a tax loss.
Numerical subtraction problem with the unknown in the minuend.
This problem shows that the digit in the ones place value of the subtrahend (7) is larger than the corresponding digit (3) in the minuend. Students often mistakenly subtract the 3 from 7 as they are often told to subtract the smaller digit from the larger digit resulting in the answer being 1124 instead of 1116.
When trading, add ten to the ones column of the minuend. At the same time, diminish the number in the tens column by one.
A set included the NCs that had the same number (e.g., 10) as the sum or the minuend (e.g., 9 + 1 = 10, 8 + 2 = 10, 10 - 1 = 9, 10 - 2 = 8, etc.).
In subtraction, doing the opposite step--for example, adding if you subtracted--only works for the minuend, not the subtrahend.
In contrast, BUGGY problems were often exceedingly complex, containing as many as eight digits in the minuend. Coefficient alpha reliability for the Session I test is .97.
The next step is to add 10 tens to the 6 tens in the minuend so that 8 tens can be subtracted.
For subtraction, one child holds the subtrahend, one child holds the difference, and the teacher calls out the minuend. For multiplication, children hold the factors, and the teacher calls out the product.
This process does not necessarily mean that they perform an algorithmic check, such as adding the difference to the subtrahend to be sure that the sum is the minuend. Instead, it simply means giving their computation a reality check.
In this next vignette, Jackie, a third grader who had already had experiences with subtraction, used an abstraction of the meaning of the minuend and subtrahend to create her own method of subtracting quantities.
The traditional algorithm for subtraction in the United States involves "borrowing," or regrouping, from the minuend, the quantity from which the subtrahend is subtracted.