This is an instructional guide to place value using an abacus. The materials include learning paths tailored for different age groups, such as ages 3-5, 5-8, and 9 & up, alongside study tools like various column abacuses. The core of the instruction, titled "Big Brain Notes," explains how to represent numbers 0-12 and larger values like 100, 101, 110, 1000, 1001, and 1100 on an abacus, illustrating the ones, tens, hundreds, and thousands columns. Additionally, the document defines place value and digit and provides a column isolator and place value card for hands-on learning, emphasizing that each column on the abacus corresponds to a specific place value.