Students are expected to use many different strategies to solve subtraction problems. This worksheet is designed for the Expanded Form (Break Apart/Decomposing) Strategy. It has an example at the top of the page which reviews or teaches the strategy. Then there are 4 problems students can practice. The second and third page has 6 problems students can practice, and finally there is a page of 3 word problems. They include no regouping and regrouping problems. This can be used for homework because parents can see the example at the top, or classwork. It's great for a substitute since there is an example as well. This product uses 3 digit numbers. There is an answer key included.