Simplify: negative 32 plus 40.

1. The two numbers have different signs, so subtract the smaller absolute value from the larger one. 2. 40 minus 32 equals 8. 3. Since 40 is the positive value and has the larger absolute value, the answer keeps a positive sign, giving 8. _Source: OpenStax Prealgebra (CC BY 4.0), Ch 3 "Integers", section 3.2 Add Integers_