Two types of calculation processes have been distinguished in the literature: approximate processes are supposed to rely heavily on the non-verbal quantity system, whereas exact processes are assumed to crucially involve the verbal system. These two calculation processes were commonly distinguished by manipulation of two factors in addition problems: the identity of the target and the distance of the distractor. However, in all previous studies, these two factors were not manipulated independently. In this fMRI study, we could disentangle the two factors by using a different (two-digit) number stimulus set. Both behavioral and neurofunctional data suggest that the cognitive processes involved could be best explained by the (independent) factors target and distractor distance. Based on these data we suggest that the exact/approximate distinction does not seem to be as generally valid as previously assumed. We conclude that this study may be a starting point for a closer examination of the experimental, procedural and strategic conditions of when the exact/approximate distinction is valid and when it is not. (Contains 5 tables and 4 figures.)