1. State the problem: Explain that subtraction of decimals means finding the difference between two decimal numbers. 2. Align the decimals: Teach learners to write the numbers vertically, making sure the decimal points are lined up. 3. Add zeros if needed: If the numbers have different decimal places, add zeros to the shorter number to make the decimal places equal. 4. Subtract from right to left: Start subtracting digits from the rightmost place value (smallest decimal place) moving left. 5. Borrow if necessary: If the top digit is smaller than the bottom digit, borrow 1 from the next left digit. 6. Place the decimal point in the answer: The decimal point in the result should be directly below the decimal points in the numbers. 7. Check the answer: Review the subtraction to ensure accuracy and explain the meaning of the result in context.