How is making a ten to add the same as making a ten to subtract How is it different?

Making a ten to add involves regrouping numbers to create a sum that simplifies the addition process, such as turning 8 + 5 into 8 + 2 + 3 to make 10. In contrast, making a ten to subtract typically involves breaking down a larger number to find a simpler way to perform the subtraction, like adjusting 14 - 6 to 14 - 4 - 2. While both strategies aim to simplify calculations, the key difference lies in their application: addition focuses on combining numbers, while subtraction focuses on separating or reducing them.