The fire fighting and sprinkler industry uses some slight variations on the usual definitions, and this can lead to confusion.
In normal piping work we use the K-value terminology to represent the resistance coefficient of a fitting. This is the multiplier that is used with the velocity head to calculate the pressure drop. A high K-value represents a high resistance. For Valves we use the Cv terminology. Cv is a flow coefficient and a high Cv represents a low resistance. Cv is the American flow coefficient for valves, and the Europeans use Kv which is a similar concept but using different units. I have written a detailed description of all of this at
http://www.katmarsof...essure-drop.htm
if you want the full details.
In the sprinkler industry they also talk of a K-factor, but unlike normal piping where K is assumed to be a resistance factor, in the fire industry K is a flow coefficient. In the USA the definition of K is exactly the same as for a valve Cv, except that in the fire industry the fluid is always water so they leave out the SG from the definition (since it is 1 for water). In the USA you will find people using the formula Q = K x √P where Q is in USgpm and P is in psi.
Just to make it doubly confusing, in Europe (and South Africa and Australasia and probably others) a "metricated" K value is used by the fire industry. They use the same K-factor terminology as the Americans and the flow formula is exactly the same but the units are litre/minute for Q and bar for P.
If you get a spray nozzle K-value from a US catalog you must multiply it by 14.4 to use it with "metric" units.