The document discusses signed numbers and how they are used to track the direction of measurements or transactions. Signed numbers use positive (+) or negative (-) signs to indicate the direction. The combining of signed numbers follows two rules: 1) when combining numbers with the same sign, keep the sign and sum the absolute values, and 2) when combining numbers with opposite signs, subtract the lesser absolute value from the greater and use the sign of the number with the greater absolute value. Examples of bank transactions and their representation using signed numbers are provided to illustrate these concepts.