This lesson shows how CNC machines cut material layer by layer using two key settings: depth of cut and step-over. Depth of cut controls how deep the tool cuts into the material each pass, while step-over controls how far the tool moves sideways to cover the area. The example code simulates cutting a 6 mm thick material by removing 2 mm depth each pass and moving 1 mm sideways after each cut. The execution table traces each pass, showing current depth increasing by 2 mm until it reaches 6 mm, then stopping. The variable tracker shows how current_depth changes after each iteration. Key moments clarify why the loop stops exactly at the material thickness and the difference between depth of cut and step-over. The quiz tests understanding of these values and loop behavior. This visual step-by-step helps beginners see how CNC cutting progresses in layers and moves sideways to finish the job.