**Perfect visual tool to help support students struggling with subtraction with regrouping.**
Eliminates the unnecessary step of "trading" a base-ten rod or flat for the equivalent values of ten ones or ten tens. Intended to be copied front to back, students can use these cards to represent the starting number and when regrouping is needed, they simply flip the card over and move it one place value to the right. Quick, easy way to represent regrouping. Also easier to store for each student than the same number of actual base-10 blocks.