This educational video provides a clear, step-by-step tutorial on subtracting 4-digit numbers involving regrouping (borrowing). It begins with a relatable real-world word problem comparing the mass of a watermelon and a coconut to introduce the concept. The video visualizes the subtraction process using both a pictorial place value chart with colored discs and the standard vertical column algorithm side-by-side, helping students bridge the gap between concrete understanding and abstract calculation. The content covers key arithmetic themes including place value understanding (ones, tens, hundreds, thousands) and the specific mechanics of regrouping. It addresses two distinct scenarios: standard regrouping where a neighbor digit is available to borrow from, and the more complex scenario of regrouping across a zero, which often trips up students. The step-by-step narration reinforces the language of place value (e.g., "regroup 1 ten into 10 ones"). For educators, this video serves as an excellent instructional tool for 3rd and 4th-grade math lessons. The dual representation of place value discs and numbers makes it particularly useful for differentiating instruction for visual learners. It effectively models the procedural thinking required for multi-digit subtraction and provides a clear method for handling zeros in the minuend, a common pain point in elementary arithmetic.