I have not seen this in any schoolbooks. I have not seen this even in books dealing with different modes of thinking. I have only seen it once on television many, many years ago. And I think it can help with anyone who has trouble with carrying and borrowing. You add and subtract this way, and you never have to worry about it again. Basically, you add from the left to the right, as opposed to how we're all taught to do it from the right to the left.
12 + 12 = 24
1 + 1 = 2
22 + 2 = 24
60 + 32 + 89 = 181
6 + 3 + 8 = 17
170 + 2 + 9 = 181
91 - 50 = 41
9 - 5 = 4
41 - 0 = 41
234 - 100 - 78 = 56
2 - 1 = 1
13 - 7 = 6
64 - 8 = 56
See the pattern?