I have a 12V battery with a circuit that leads to a USB port where I charge my phone. I know the USB delivers approx. 5V and 0,4 A (= 2W) when I charge my phone.
The question: If I charge my phone for one hour, you could say I am using 1h * 0,4A = 0,4Ah of the battery load.

However, since the battery does not deliver the 5V there is probably a transformer in the circuit. For the same power as the usb delivers, the battery would in theory deliver 12V at 0,17A (= 2W). If you would calculate it from that point of view I only used 1h*0,17A = 0,17 Ah of the total battery load.

So how much did I actually use, 0,4Ah or 0,17Ah?