Several subtraction algorithms are analyzed to see if they involve borrowing. The main focus is on an analysis of a procedure called the residue method. The operational arithmetic which underlies the symbolic manipulations is examined and conditions where the method does and does not use borrowing are highlighted. (MP)

A subtraction algorithm that does not involve borrowing is presented and called the residue method. It has been taught in junior and senior high school classes and preservice and inservice classes for teachers. The method has helped in classes where arithmetic in other bases is presented. (MP)