unlike addition, subtraction is not commutative, so the order of numbers in the operation might change the result. therefore, each number is provided with a different distinguishing name. the first number (5 in the previous example) is formally defined as the "minuend" and the second number (3 in the previous example) as the "subtrahend". the value of the minuend is larger than the value of the subtrahend so that the result is a positive number, but a smaller value of the minuend will result in negative numbers.