regrouping

Regrouping is a term used across disciplines to describe the act of reorganizing components into new groups or categories in order to simplify a process, align with a plan, or improve clarity.

In elementary arithmetic, regrouping refers to rearranging digits within numbers as part of addition or subtraction. In base-10, when a column sum is greater than 9, the excess is carried to the next left column and the column is reduced by 10; this carrying is sometimes called regrouping. In subtraction, if the minuend is smaller than the subtrahend, borrowing from the next column occurs, effectively regrouping value from higher place.

In accounting and finance, regrouping denotes restructuring line items or the chart of accounts during a reorganization or consolidation. Regrouping helps present information in a way that aligns with reporting requirements or management needs.

In military or emergency management contexts, regrouping is the process of forming a new coherent unit after a setback, choosing a rally point, reallocating resources, and planning for renewed action.

In statistics and data processing, regrouping may refer to recoding categories or binning data into broader groups to simplify analysis.

The term is general and context-dependent; understanding relies on domain-specific conventions.