But what happens if we have to borrow? When subtracting time, we don't so much borrow as we convert. If we borrow from the hours column, we must add the number of minutes (the equivalent to the hours we borrowed) to the minutes column. It looks like this:
We would use the same process for subtracting units of measure, too. But we would use the equivalent numbers for the measures we're working with. For example, 1 foot = 12 inches, 1 pound = 16 ounces, etc.