minuend

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minuend

[′min·yə‚wend]
(mathematics)
The quantity from which another quantity is to be subtracted.
References in periodicals archive ?
Children learned counting strategies for solving addition facts (i.e., two single-digit addends) and subtraction facts (i.e., single- or double digit minuend and a single-digit subtrahend).
Improvement in this skill (i.e., fact families, and addition and subtraction of sums and minuends to 18, respectively) is often challenging to obtain with struggling students and takes time (D.
So, just as it does today, utilizing the current law basis as the minuend in the computation of loss would prevent the taxpayer from having a second opportunity to receive the tax benefit of unclaimed allowable depreciation deductions in the form of a tax loss whether or not they provided tax benefits.
Just as utilizing the Gain Basis would have prevented Beulah from falling into the Basis Reduction Tax Trap, utilizing the conventional current law adjusted basis as the minuend in the computation of loss would have prevented her from transforming those useless depreciation deductions into a tax loss.
Because the conventional current law basis would function as the minuend in the computation of loss, it could never exceed the amount realized and result in the recognition of a tax loss.
A set included the NCs that had the same number (e.g., 10) as the sum or the minuend (e.g., 9 + 1 = 10, 8 + 2 = 10, 10 - 1 = 9, 10 - 2 = 8, etc.).
For subtraction, counting involved the missing addend strategy: Count from the subtrahend to the minuend. For subtraction, students were taught that the minus number is the number directly after the minus sign and that the number you start with is the first number in the equation.