We're dividing 86467673 by 463 
We want to figure out the number of times 86467673 can be divided by 463.

Advancing to step 1:
463 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 463

Going ahead to step 2:
The number 463 fits into 86 0 times, leaving a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Grab the next digit (4) from the dividend, add it to 86, then carry on: 864 / 463

Advancing to step 3:
When dividing 864 by 463, we get 1 with a remainder of 401.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 463 from 864 and we're left with 401.
Take the next digit (6) from the dividend and append it to 401, then repeat: 4016 / 463

Step 4:
When dividing 4016 by 463, we get 8 with a remainder of 312.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtracting 3704 from 4016 leaves us with 312.
Append the next digit (7) from the dividend to 312 and continue with: 3127 / 463

Let's proceed to step 5:
When dividing 3127 by 463, we get 6 with a remainder of 349.
The number 6 becomes the next digit in our result. 
Result so far: 186.0
Deduct 2778 from 3127 and we're left with 349.
Grab the next digit (6) from the dividend, add it to 349, then carry on: 3496 / 463

Step 6:
When dividing 3496 by 463, we get 7 with a remainder of 255.
Record the quotient 7 as the next digit in the result. 
Result so far: 1867.0
If we take 3241 away from 3496, we end up with 255.
Include the next digit (7) from the dividend after 255, then repeat: 2557 / 463

Let's proceed to step 7:
The number 463 fits into 2557 5 times, leaving a remainder of 242.
Record the quotient 5 as the next digit in the result. 
Result so far: 18675.0
Deduct 2315 from 2557 and we're left with 242.
Include the next digit (3) from the dividend after 242, then repeat: 2423 / 463

Going ahead to step 8:
463 goes into 2423 5 times with a remainder of 108.
Use 5 as the next digit of our solution. 
Result so far: 186755.0
Subtract 2315 from 2423 to get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Moving on to step 9:
1080 divided by 463 is 2 with a remainder of 154.
Write down 2 as next digit of the result. 
Result so far: 186755.2
Subtract 926 from 1080 to get 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Let's proceed to step 10:
If we divide 1540 by 463, we get 3 and a remainder of 151.
Write down 3 as next digit of the result. 
Result so far: 186755.23
Deduct 1389 from 1540 and we're left with 151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

Advancing to step 11:
The number 463 fits into 1510 3 times, leaving a remainder of 121.
Put 3 as the next digit of the answer. 
Result so far: 186755.233
Deduct 1389 from 1510 and we're left with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Our division results in 186755.233 with a remaining 0.0121.