The cognitive objective for subtracting 3 to 4 digit numbers from 3 to 4 digit numbers with regrouping could be:

• Students will be able to demonstrate an understanding of place value and regrouping by accurately subtracting 3 to 4 digit numbers from 3 to 4 digit numbers with regrouping.
• Students will be able to apply the appropriate regrouping strategies (borrowing) when subtracting numbers with multiple place values.
• Students will be able to solve subtraction problems involving 3 to 4 digit numbers with regrouping using mental math or written methods.
• Students will be able to explain their thinking and reasoning behind the regrouping process when subtracting numbers with multiple place values.
• Students will be able to identify and correct errors in their subtraction calculations involving regrouping.