While subtracting decimals, students use the relationship between addition and subtraction to find the missing number. They also need to regroup numbers in subtract tenths and hundredths less than 100 with regrouping worksheet utilizing the relationship between ones, tenth, hundredth, thousandth, etc., To get to the result. In this worksheet, numbers are laid one on top of another (vertical format). This encourages students to use the inherent place value structure to solve the problems.