Some children understand regrouping in number-sentences. Some must handle money to understand carrying/borrowing conversions. Some can follow flowcharts best. This flowchart is designed to assist with any subtraction example up to 999 with or without borrowing. The number facts are included for those who have trouble remembering them, and they are surrounded by the symbol for a document containing data as back-up for the data calculation step in the parallelogram. The colour scheme of the text refers to the colours of the denominations of Canadian denominations of dollars.