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Roghnaítear an modh a úsáidtear ar bhonn phatrún ionchasach tomhaltais na dtairbhí eacnamaíocha a bhfuil coinne leo amach anseo a chuimsítear sa tsócmhainn, agus cuirtear i bhfeidhm go comhsheasmhach é ó thréimhse go tréimhse ach amháin má thagann athrú ar phatrún ionchasach tomhaltais na dtairbhí eacnamaíocha sin a bheidh ann amach anseo.
The method used is selected on the basis of the expected pattern of consumption of the expected future economic benefits embodied in the asset and is applied consistently from period to period, unless there is a change in the expected pattern of consumption of those future economic benefits.