When a company applies the partial equity method in accounting for its investment in a subsidiary and the subsidiary's equipment has a fair value greater than its book value, what consolidation worksheet entry is made in a year subsequent to the initial acquisition of the subsidiary? 
Definitions:
Wicked Problems
Large, complex social problems where there is no clear solution; where there is limited, confusing, or contradictory information available; and where a whole range of people with conflicting values engage in debate.
Overpopulation
A condition where an environment's population exceeds the carrying capacity, often leading to environmental degradation and resource depletion.
Life Expectancy
The average period that an individual is expected to live, based on demographic factors such as age, sex, and health conditions.
Earned-Income Activities
The sale of products or services that are used as a source of revenue generation.
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