What must be assigned to establish an asset as Rotating？（）

A. Only rotating items can be part of a kit.
B. Kits can be assembled from lotted items.
C. Kits can be assembled from items in different storerooms.
D. Items that have been assembled into kits do not appear in item balances.

A. Quantity reserved in stock
B. Quantity expired for a particular Lot
C. Count Frequency in number of days
D. Activity Based Costing in capital dollars