Your close Dattack! The 'K' value for fluorescents refers to the 'color temperature'. I know this sounds funny but when you understand what 'color temperature' means, it makes sense. 'Color Temperature' refers to the temperature to which one would have to heat a "black body" source to produce light of similar spectral characteristics. So it other words the object would 'grow' at certain color at that specific heat. Kinda of interesting I think. The standard unit for color temperature is Kelvin.
About growing plants, I think that everyone would agree that the 'color temperature' or K value of the light source should match or be very close to a sunny day around noon. Am I correct?
Well, the K factor of sunlight around noon is 5500K. Of course, that in itself is not the most important. Instead, like dattack mentioned, that the output is more of concern. Wattage is the energy consumption of the light ie. 40W (Volts x Amps) however lumens is the 'output' of the light source ie. 4500 lumens. Illumination (level of light persent on a surface expressed as lux) would be prefered but that depends on the distance of the light source. Lumens is defined as the quantity of light emitted by a lamp.
Lumen values for lamps:
100W Incandescent - 1750
40W Fluorescent - Cool White - 3150
100W Metal Halide - 8500
Just a quick description and I hope that it helps. *

miley*