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Calculating differences between models is an important and challenging task in Model Driven Engineering. Model differencing involves a number of steps starting with identifying matching model elements, calculating and representing their differences, and finally visualizing them in an appropriate way. In this paper, we provide an overview of the fundamental steps involved in the model differencing process and summarize the advantages and shortcomings of existing approaches for identifying matching model elements. To assist potential users in selecting one of the existing methods for the problem at stake, we investigate the trade-offs these methods impose in terms of accuracy and effort required to implement each one of them.