This Common Core aligned lesson helps students first identify coins, and then compare values of different combinations of coins. What is unique with this lesson, is the activity of decomposing 25 cents into other coins with the same value. During the actual teaching of this lesson, group work was made of a high and low group. One group received intervention, whereas the higher ability group worked with making 10 cents without a dime and constructing 17 cents two different ways (activities not included). Any SmartNotebook Lesson can be converted into a Powerpoint.