Right to direct the use

A customer has the right to direct the use of an identified asset throughout the period of use only if either:

  1. the customer has the right to direct how and for what purpose the asset is used throughout the period of use (as described in paragraphs B25–B30); or
  2. the relevant decisions about how and for what purpose the asset is used are predetermined and:
    1. the customer has the right to operate the asset (or to direct others to operate the asset in a manner that it determines) throughout the period of use, without the supplier having the right to change those operating instructions; or
    2. the customer designed the asset (or specific aspects of the asset) in a way that predetermines how and for what purpose the asset will be used throughout the period of use.