This is a topic that has a lot of confusion around it, and it is important to be careful with the terminology that we use or the cofusion can grow. In your subject line you speak of "Equivalent Length" but in the body of your post you ask for "resistance coefficients (K)". It is important to distinguish between these two concepts when we are comparing different materials of construction.
The head loss through a fitting is caused mainly by changes in velocity and flow direction of the fluid. The roughness of the internal surface of the fitting has very little influence in normal commercial fittings and valves - regardless of whether they are fabricated from metal or plastic. This means that resistance coefficients (K values) for steel fittings can be safely used for plastic fittings
of the same geometry. However, equivalent lengths given in terms of steel pipe will generally be on the low side when used for plastic fittings. This is because the head loss through the fitting is being expressed in terms of something that is not directly related to the fitting (ie. in terms of the attached pipe) and the equivalent length is not purely a function of the fitting.
This topic comes up so regularly that I wrote an article expanding on it (and related matters). If you would like more detail than I have given here please
read the article.
bimr has linked to a useful document published by PPI, but I have 2 comments on their data in Table 2-2 on page 174. They have unfortunately used the symbol K' to represent the Equivalent Length. It would be very easy to read these values as resistance coefficients because that is what K usually represents - and this would lead to huge errors. My second comment is that their values for molded elbows seem rather high. I have converted resistance coefficients calculated using the Darby 3-K method for a variety of fittings to equivalent lengths in a range of materials in
another article. My equivalent length values are quite a bit lower than the PPI values.
Katmar Software - AioFlo Pipe Hydraulics
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