Children at particular ages/grades may exceed the specified numbers and be able to work correctly with larger numbers. The numbers for each age/grade are the foundational and achievable content for children at this age/grade. The major types of new learning for each age/grade are given in italics. Each level assumes that children have had sufficient learning experiences at the lower level to learn that content; many children can still learn the content at a level without having fully mastered the content at the lower level if they have sufficient time to learn and practice.
n (e.g., 60 is 6 tens); the counting by tens and by ones represents sets of tens and of ones; a 2-digit numeral like 68 = 60 + 8 and 68 also means 6 tens and 8 ones.tens |

the kindergarten concept that *ten ones equal one ten* can learn to use visual representations of tens that show each ten as *one ten*.

Children at this step need to be able to make drawings of tens and of ones so that they can represent numbers to use when adding and subtracting. Making such drawings can also help with the consolidation of the two-digit numerals, for example, 68 = 60 + 8 as *sixty plus eight* and as six *tens plus eight*. Place value cards in which the ones card covers the 0 in the tens card can also help eliminate the typical errors of children hearing 68 as *sixty eight* and therefore writing what they hear: 608 instead of 68.