This conceptual paper discusses two frameworks, developed independently by the lead author, that will provide the conceptual foundation for the identification and evaluation of mental computation strategies students demonstrate during an upcoming research project entitled Mental Computation in Year 5. These frameworks will be used by the lead author during an intervention to investigate the application of mental computation strategies in problem solving tasks involving duration of time. It is an intended outcome of the project that the two frameworks will be useful for teachers and students in upper primary school to provide feedback regarding the teaching and learning of mental computation.