https://sites.google.com/wcpss.net/k-12mathematics/home Link to Wake County parent information.
We are moving into subtraction within 1,000. We first subtract without using regrouping to keep working with place value order. When we do begin 'regrouping' we do not use the term 'borrow' because we technically are not borrowing tens or hundreds, we are regrouping them!!!
I want to stress that we DO NOT use the traditional algorithms when working with the skill. That comes in 4th grade. We really want children to internalize what we are doing by exchanging tens and hundreds!