It will provide you with information about the Department of Mathematics and Statistics at Oakland University, its faculty, and its programs. The quotient rule for exponents states that when dividing two numbers with exponents, the exponents can be subtracted when the bases are the same.The basic rule for dividing exponents with the same base is that we subtract the given powers. This is also known as the Quotient Property of Exponents. When dividing exponents, if the bases are the same, you can simply subtract the exponents from the numerator and the denominator. Allegany College of Maryland strives to provide quality education and services in a safe and comfortable environment at a reasonable cost.