671463 ÷ 40 
Our goal is to divide 671463 by 40.

On to step 1:
40 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 40

On to step 2:
When dividing 67 by 40, we get 1 with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 67 to get 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 40

Advancing to step 3:
When dividing 271 by 40, we get 6 with a remainder of 31.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Subtract 240 from 271 to get 31.
Grab the next digit (4) from the dividend, add it to 31, then carry on: 314 / 40

Step 4:
40 goes into 314 7 times with a remainder of 34.
Write down 7 as next digit of the result. 
Result so far: 167.0
Deduct 280 from 314 and we're left with 34.
Take the next digit (6) from the dividend and append it to 34, then repeat: 346 / 40

On to step 5:
40 can be fit into 346 8 times, resulting in a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 1678.0
Subtracting 320 from 346 leaves us with 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 40

Moving on to step 6:
40 can be fit into 263 6 times, resulting in a remainder of 23.
The next digit of our result is 6. 
Result so far: 16786.0
If we subtract 240 from 263, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
230 divided by 40 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 16786.5
Subtract 200 from 230 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 16786.57
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16786.575
If we take 200 away from 200, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16786.575
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16786.575
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 16786.575, with a leftover of 0.0.