Long division is a method for dividing one number, called the dividend, by another, called the divisor, to find the quotient. Here is the step-by-step process for performing long division:

- Write the dividend and divisor.
- Divide the first digit of the dividend by the divisor, and write the result above the dividend.
- Multiply the divisor by the result from step 2, and write the result below the first digit of the dividend.
- Subtract the result from step 3 from the first two digits of the dividend.
- Bring down the next digit of the dividend (if there is one) and repeat the process, starting at step 2.
- Continue the process until there are no more digits to bring down, or until the result of the division is exact.

Here is an example of long division:

Dividend: 365 Divisor: 5

- Divide 3 by 5 to get 0.6. Write 0.6 above the 3.
- Multiply 5 by 0.6 to get 3. Write 3 below the 3.
- Subtract 3 from 3 to get 0. Write 0 below the line.
- Bring down the 6.
- Divide 6 by 5 to get 1.2. Write 1.2 above the 6.
- Multiply 5 by 1.2 to get 6. Write 6 below the 6.
- Subtract 6 from 6 to get 0. Write 0 below the line.

The final result is 73, which is the quotient.

I hope this helps! Let me know if you have any questions.