For instance, in much of the literature the actual consumption approach is considered to be less appropriate in the case of health care, as it ignores the greater needs that are associated with being ill. Hence, the insurance value approach is preferred. Table 8.A1.1 summarises which of the two approaches are proposed for nine different service categories. In principle, all individuals of compulsory school age benefit from education, which makes the approach to allocate public expenditure based on age for this group a priori justifiable.