[单选题]
下列说法正确的是（ ）
A .总部资产通常可以单独作为资产组进行减值测试
B .总部资产通常能够脱离其他资产或资产组独立产生现金流量
C .总部资产的账面价值通常可以完全归属于某一资产组
D .总部资产通常难以单独进行减值测试，需要结合其他相关资产组或资产组组合进行
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