We (the NBA committee on UEB Technical Material) touched on this kind of situation in the 2020 workshop "Spatial Problems, Rules and Advice," especially on slides 48 and 49. A full recording of that webinar is available from NBA's page on Web-based Learning.
What we suggest is:
When print uses a tiny number to increase the value of a number by a power of ten (e.g., in “borrowing”) place that number on the line above the number whose value it increases, and align digits by place value.
A lack of @: can tell the reader that the number above is meant to combine with and not replace the number below.
A screenshot of a problem transcribed following that advice is attached. In the attached .jpg and .brf are that same problem as well as some of your samples transcribed in what we think is an accurate and practical way.
I am also working on a spatial problem with borrowing and carryovers. I tried to find the workshop, "Spatial Problems, Rules and Advice," that you referenced earlier and haven't been able to find it. Could you help me on the correct way to align this attached problem? I get it for one number but I am not sure how to do it for all the different numbers crossed out.
Thank you for asking. The only change I would make to your transcription is to remove the columns of blank cells. They are not necessary. Attached are both a picture and a .brf of the transcription with these columns removed.
You did a great job of aligning by place value and arranging things in a mathematically logical way.
As for the workshop I mentioned way earlier in this thread, in November 2020, NBA's UEB Technical Material Committee presented a workshop entitled “Spatial Problems, Rules And Advice For UEB Technical Material.” A recording of that webinar is available on NBA’s “Web-based Learning” page (in the drop-down list under “What We Do” on nationalbraille.org).