1. **State the problem:** We need to find the value of 440 decreased by 10 percent. 2. **Formula used:** To decrease a number by a percentage, use the formula: $$\text{New value} = \text{Original value} \times (1 - \frac{\text{percentage}}{100})$$ 3. **Apply the formula:** Here, the original value is 440 and the percentage decrease is 10. $$\text{New value} = 440 \times (1 - \frac{10}{100})$$ 4. **Simplify the expression:** $$\text{New value} = 440 \times (1 - 0.1) = 440 \times 0.9$$ 5. **Calculate the result:** $$\text{New value} = 396$$ **Answer:** 440 decreased by 10 percent is 396.