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Subtraction gives children more trouble than addition, and usually for one reason: it is taught as "take away" only. But 12 − 9 is far easier answered by asking how far 9 is from 12 than by removing nine things. Children who hold both meanings stop dreading the larger differences.
Best for ages 5–10
Mostly because it is taught with one meaning. "Take away" works for 12 − 3 but is clumsy for 12 − 9. Teaching the "how far apart" meaning alongside it removes most of the difficulty.
Once single-digit differences are automatic, usually around 7 or 8. Introducing borrowing before that means learning a procedure on top of facts that are not secure — which is where most confusion begins.
About 5 to 10. Begin with differences inside 10, then within 20, then two-digit numbers.
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