1. **State the problem:** Calculate the result of the subtraction $47 - 92$. 2. **Formula used:** Subtraction of integers is performed by subtracting the second number from the first: $$a - b$$ where $a=47$ and $b=92$. 3. **Perform the subtraction:** Since $47$ is less than $92$, the result will be negative. 4. Calculate the difference ignoring the sign: $$92 - 47 = 45$$. 5. Since $47 < 92$, the result is negative: $$47 - 92 = -45$$. **Final answer:** $$-45$$