问题：

[单选] What is a rotating item?（）

A . A rotating item is an individual item that is defined with a common item number. An item is designated as rotating because one wants to be able to create individual asset records by using the information (Classification, Specification,and Item Assembly Structure) contained on the item record.
B . A rotating item is a set of items that are defined with a specific code. An item is designated as rotating because one does not want to be able to create individual asset records by using the information (Classification, Specification, and Item Assembly Structure) contained on the item record.
C . A rotating item is a set of kits that are defined with a specific description and GL. An item is designated as rotating because one has the single cost to manage prefers to be able to create individual asset records by using the information (Classification, Specification, and Item Assembly Structure) contained on the assembly record.
D . A rotating item is an individual item that is defined with a common item number and can be a spare part. An item is designated as rotating because one wants to be able to create multiple asset records by using the information (Classification, Specification, and Item Assembly Structure) contained on the item set records.