This document provides instructions for addition and subtraction with regrouping using base-10 place value. It explains how to stack numbers for addition, add columns from right to left, and write the sum below the equals line. For subtraction, it describes how to stack the numbers with the larger on top, subtract columns from right to left, and may need to regroup or ungroup numbers by breaking apart larger place value units into smaller ones in order to complete the subtraction. Keeping work neat is emphasized. Step-by-step worked examples are provided to demonstrate the processes.