Adding up from the the number being subtracted (subtrahend) to the whole (minuend) computes the distance between two numbers. Some students will need to jump to every number, others will jump to landmark numbers. The larger the jumps, the more efficient the strategy will be.
As students begin to use this strategy, it is helpful to record their thinking on an open number line to show that they are tracking the distance between the subtrahend and minuend. Notice how the student first moves to the nearest 10, then 100, and then navigates from that point.
Eventually students will record their thinking without a visual number line model.