This product contains a modeled guide and practice activities for decomposing by making ten and subtracting. The initial pages provide guided examples that use brace maps to decompose and make ten to solve. Later pages include cut-and-paste exercises for decomposing numbers and solving number sentences. This product is suitable for instruction and independent practice (or an independent center) in first-grade classrooms. It may also serve as a tool for instructional review in second-grade classrooms.