Koku is a measurement of volume, the equivalent of about 180 liters. In theory, 1 koku of rice (about 150 kilograms) should be enough to feed 1 man for a year.[1] When fiefs were distributed, their wealth was often assessed in the amount of rice (or equivalent goods) that the administrator could expect to receive in taxes, an amount known as kokudaka. This, in turn, would indirectly dictate the number of men such a lord could be expected to field, if necessary.