Consider a building with 20 stairs above ground level and 20 stairs below ground level. Considering ground level as zero, if you are standing on the 16th step below ground level, how will you explain it mathematically?
You are at -16th step.
Consider stairs to be a number line and ground level as zero. The stairs above ground level can be considered as positive and below ground level can be considered as negative. So, if you are standing at the 16th step below ground, you can say that you are at -16th step.