Answer :

AL2006
I'm almost too honest to take your points for this.
Almost.
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I promise you, you know very well how to do this.
Let's talk about these examples first:

If you have 10 jellybeans, and you give away 4, then how many do you have ?
I hope you said 6 .  That's correct.  How did you figure it out ?  It's easy, right ?  You just subtract (take away) 4 from 10, and you have 6 left.

If you have 8 ounces of soda in a can, and you drink 5 ounces, then how much
is left in the can ?
I hope you said 3 ounces.  How did you figure it out ?
You just subtract (take away) 5 from 8, and you have 3 left.
Easy, right ?

One more quick example:
If you have a string that's 11 inches long, and you cut off 2 inches and
throw it away, then how long is the string that you have left ?
You just subtract (take away) 2 from 11 and you have 9 left.

OK.  Now the real one.  Don't clutch.  Just relax.

If you have a board that's 46 meters long, and you cut off ' u ' meters and
throw it away, how much board do you have left ?
You just subtract (take away) 'u' from 46 and you have (46 - u) left.

That's all there is to it !
Question:
A 46 meter board is cut into two pieces.  If one piece has a length of u meters, what is the length, in meters, of the other piece?

Answer:
Since the board is cut into 2 pieces, let's define piece 1 as having length 'x', and piece 2 having length 'u' (as the problem statement suggests).  Together they add up to a total length of 46 meters (crazy long board, i know, but whatever), so how do we represent this mathematically?  Well, it's actually pretty simple.

x + u = 46

By subtracting each side by 'x', we get:

u = 46 - x

Now make sure to remember your units:

u = (46 - x) meters