Legal Definitions - subtrahend

Definition: In a mathematical equation, the subtrahend is the number that is subtracted from another number (the minuend) to arrive at a remainder or balance. This term is also used in law in various accounting contexts.

Example 1: In the equation 10 - 3 = 7, the subtrahend is 3.

Example 2: A company's income statement shows revenue of $100,000 and expenses of $60,000. The subtrahend in this case is $60,000, which is subtracted from the revenue to arrive at the company's net income of $40,000.

These examples illustrate how the subtrahend is the number or amount that is being subtracted from another number or amount in order to find the difference or balance.