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The key feature of the asset subnumber lies in its ability to provide independent value tracking for assets that may require separate identification within the structure of an organization. Asset subnumbers are often used when there are distinctions in the usage, location, or status of an asset that are significant for valuation or reporting purposes. By employing subnumbers, companies can monitor and manage the depreciation, maintenance costs, or other financial aspects specifically related to the sub-asset, which may not be fully encompassed by the main asset number. This capability enhances precision in financial reporting and gives better insights into asset performance.

In contrast, the other options do not accurately capture the primary function of an asset subnumber. While it may link to a main asset number, this relationship is not what fundamentally defines its utility. The concept of restricting valuation changes is more closely related to technical controls rather than the primary feature of subnumbers. Moreover, although the facilitation of asset sales can occur, it is not a defining characteristic of why subnumbers are created in the first place.