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Flowers, fairies, gardens, and rainbows Seasons of Joy: 10 weeks of crafts, handwork, painting, coloring, circle time, fairy tales, and more!
Check out the blog for family fun, homeschooling, books, simple living, and 6 fabulous children, including twin toddlers
Personally, I don't really see a difference between borrowing and regrouping other than the terminology. You don't actually do it a different way, right?

I spoke to several teachers for 1st and 2nd grade and they all shuddered and said, "It's really hard!" I used the tips they gave me to no avail. I've tried manipulative, diagrams, and legos. My son wants to know why he can't just count backwards.

This is what helped my son grasp it. 218, for instance. "So, can you take 8 away from one? No? That's right, because 1 is smaller than 8. So what do we do? We borrow from neighbor 2 over there, just borrow one. That goes right in front of your first 1, and 1 next to 1 is 11. And can you take 8 from 11? Yes!"
It's probably the "wrong" way to teach, but that's how he first learned to understand it, and then as he learned about regrouping things, the two ways connected. 
My big issue is getting my 8yo to IMMEDIATELY mark out the number in the 10's column and put one less.

I think math teachers changed it to "regrouping" in order to make it more clear to the student exactly what is happening and why  that you aren't crossing out numbers and adding ones and all that just because it works, but to teach them how it works. But if it's easier for the teacher (in the case of homeschooling, the parent) to explain it as "borrowing," I don't think it makes a bit of difference. I understood what was happening when I learned how to do it, even though it was called borrowing and not regrouping . When I taught my kids, I used the two terms interchangably, because I figured that if I only taught them one, they might be confused if they ever encountered it called the other.

Flowers, fairies, gardens, and rainbows Seasons of Joy: 10 weeks of crafts, handwork, painting, coloring, circle time, fairy tales, and more!
Check out the blog for family fun, homeschooling, books, simple living, and 6 fabulous children, including twin toddlers
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