I would say yes, it is easier to subtract numbers when they are above and below each other because that ways you can easily borrow from the places in front of the number and rewrite without problems. It also helps keep the math more organized so that your work does not confuse you.
It is for some people. When they are above each other you just subtract down. For example if 52 minus 31 was above each other you would do 5 minus 3 and then 2 minus 1 and that would be your answer. I hope this helped!
