40440946 ÷ 518 
We're looking to find how many times 518 goes into 40440946.

On to step 1:
When dividing 4 by 518, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 518

Going ahead to step 2:
The number 518 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 518

Moving on to step 3:
The number 518 fits into 404 0 times, leaving a remainder of 404.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 404 to get 404.
Bring next digit (4) of the dividend behind the 404 and repeat the process: 4044 / 518

Advancing to step 4:
If we divide 4044 by 518, we get 7 and a remainder of 418.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 3626 from 4044 leaves us with 418.
Grab the next digit (0) from the dividend, add it to 418, then carry on: 4180 / 518

On to step 5:
If we divide 4180 by 518, we get 8 and a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 78.0
If we take 4144 away from 4180, we end up with 36.
Grab the next digit (9) from the dividend, add it to 36, then carry on: 369 / 518

Going ahead to step 6:
369 divided by 518 is 0 with a remainder of 369.
Write down 0 as next digit of the result. 
Result so far: 780.0
The remainder is 369 after subtracting 0 from 369.
Include the next digit (4) from the dividend after 369, then repeat: 3694 / 518

Moving on to step 7:
3694 divided by 518 is 7 with a remainder of 68.
Use 7 as the next digit of our solution. 
Result so far: 7807.0
Subtract 3626 from 3694 to get 68.
Bring next digit (6) of the dividend behind the 68 and repeat the process: 686 / 518

On to step 8:
518 can be fit into 686 1 times, resulting in a remainder of 168.
Use 1 as the next digit of our solution. 
Result so far: 78071.0
Subtracting 518 from 686 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

On to step 9:
If we divide 1680 by 518, we get 3 and a remainder of 126.
Use 3 as the next digit of our solution. 
Result so far: 78071.3
If we subtract 1554 from 1680, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Moving on to step 10:
518 can be fit into 1260 2 times, resulting in a remainder of 224.
Write down 2 as next digit of the result. 
Result so far: 78071.32
The remainder is 224 after subtracting 1036 from 1260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 11:
2240 divided by 518 is 4 with a remainder of 168.
The number 4 becomes the next digit in our result. 
Result so far: 78071.324
Subtracting 2072 from 2240 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Going ahead to step 12:
When dividing 1680 by 518, we get 3 with a remainder of 126.
Put 3 as the next digit of the answer. 
Result so far: 78071.3243
The remainder is 126 after subtracting 1554 from 1680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Moving on to step 13:
518 goes into 1260 2 times with a remainder of 224.
The next digit of our result is 2. 
Result so far: 78071.32432
If we take 1036 away from 1260, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Step 14:
2240 divided by 518 is 4 with a remainder of 168.
The number 4 becomes the next digit in our result. 
Result so far: 78071.324324
The remainder is 168 after subtracting 2072 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 15:
The number 518 fits into 1680 3 times, leaving a remainder of 126.
The next digit of our result is 3. 
Result so far: 78071.3243243
Deduct 1554 from 1680 and we're left with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Let's proceed to step 16:
518 can be fit into 1260 2 times, resulting in a remainder of 224.
Record the quotient 2 as the next digit in the result. 
Result so far: 78071.32432432
If we take 1036 away from 1260, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

After the division, we end up with 78071.32432432 and a remainder of 2.24e-07.