This eight (8) page file has nine (9) subtraction problems on each page. There is a vertical number line 0-10 on each page to assist the students. If you are teaching the students to "count up" from the subtrahend, the students would count upwards. If you are teaching the students to "count backwards" from the minuend, the students would count downwards. I have used these pages with students in kindergarten and first grade.