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One of the main deciders though, is price ... for some reason, SDSL lines are considerably more expensive than ADSL lines, so unless you have a specific need for upload capacity, concentrate on the best value for money in ADSL services, then pay more for more speed if you can afford it.
If you insist on some rules of thumb: a small office can be reasonably happy with even a 144k IDSL line, if they are just "using the net" as a reference tool ... more than two people are unlikely to be dragging down web pages at the same instant.
On the other hand, a single user who is addicted to mp3s or large game demos, or who swaps video streams, would fill a connection ten times that IDSL capacity.
Also read About DSL for lots more information