To find \(-123.45 - (-234.76)\), we can use the additive inverse concept. The additive inverse of \(-234.76\) is \(+234.76\). So we can rewrite the expression as:
\[ -123.45 + 234.76 \]
Now, we can perform the addition:
\[ 234.76 - 123.45 \]
Calculating that gives:
\[ 234.76 - 123.45 = 111.31 \]
Therefore, the answer is:
\[ \text{111.31} \]