Basically, it's when you are sitting, but there's nothing to stop your back, So your back goes below the bench you are sitting on (sit sideways on the bench). Then you do a sit up from a lower level so the resistance is much greater. As long as you do them slowly they really work your abdominal muscles.
I actually tore my stomach muscles while working for pepsi-cola..the exercises had nothing to do with it. BOYCOTT PEPSI.....they never did pay my medical bills or give me any time off..I worked injured for 2 months in agonizing pain..bastards...