Abstract Ten children, 9–11 years old, solved all subtraction problems in the form of M − N =…, where 0 ⩽ M ⩽ 13, 0 ⩽ N ⩽ 13 and M ⩾ N . The solution times were analysed and used for the formulation of a process model for subtraction. The model involves memory processes on two different levels, called reproductive and reconstructive respectively. When M = N , N =1, and M =2 N the answers were quickly retrieved in reproductive memory processes. The reconstructive processes were found to be analogous to one of two counting procedures, viz. counting up and counting down. In general, the counting process starts either on N (when M N ) and counts up to reach the answer, or on M (when M > 2 N ) and counts down to reach the answer. This may reflect an effort to minimize the number of steps to be counted. However, when M > 10 and N M =10 many subtractions are solved in a reproductive memory process and the number 10 is also important as a point of reference for solving subtractions when M > 10 and N
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