Interesting.. this is how I do subtraction in my head. Didn't realize it wasn't the "standard" approach :).
In this case I'd go:
61-17 =>(-1 on both sides)=>
60-16 =>(-10 on both sides)=>
50-6 =>("normal" borrow)=>
44
Had it been, say 148-34, I could go either: 148-34 =>(+2)=>
150-36 =>(-6 with borrow)=>
144-30 =>(-30)
114
or most likely
148-34 =>(+2)=>
150-36 =>(-30)=>
120-6 =>(-6)
114
though in this simple case I'd just 148-34 =>(set the 100 aside)=>
48-34 =>(split digits)=>
40-30 + 8-4 =
10+4 =>(join digits again)=>
14 =>(put the 100 back in)=>
114
This is in line with answers that were given to the Math Exchange question. Edit: @srtjstjsj put it nicely when they call it "breaking apart".61 - 17 = 60 + 1 - (10 + 1 + 6) = (60 - 10) + (-6)
"Breaking apart" is equivalent to subtraction, but feels different when doing mental calculation.