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It is important to remember that the ''kokudaka'' represents the ''total'' officially assessed agricultural output of the territory; it includes the vast proportion of that production which is simply consumed by the population, and thus is not a direct indicator of the extent of the wealth of the ''daimyô'' or of domain finances. The ''kokudaka'' also excludes a lot of production which for one reason or another is not officially recorded; for this reason, the ''kokudaka'' cannot be taken as a direct reflection of the actual amount of food or wealth available within the domain.<ref>And, further, the ''kokudaka'' divided by population can therefore not be taken as an accurate reflection of how much food, per capita, subjects of that domain had to eat on average. Most peasants, on average, can be assumed to have been producing, or otherwise obtaining, more rice or other grain than was reflected in the ''kokudaka''.</ref>

It is important to remember that the ''kokudaka'' represents the ''total'' officially assessed agricultural output of the territory; it includes the vast proportion of that production which is simply consumed by the population, and thus is not a direct indicator of the extent of the wealth of the ''daimyô'' or of domain finances. The ''kokudaka'' also excludes a lot of production which for one reason or another is not officially recorded; for this reason, the ''kokudaka'' cannot be taken as a direct reflection of the actual amount of food or wealth available within the domain.<ref>And, further, the ''kokudaka'' divided by population can therefore not be taken as an accurate reflection of how much food, per capita, subjects of that domain had to eat on average. Most peasants, on average, can be assumed to have been producing, or otherwise obtaining, more rice or other grain than was reflected in the ''kokudaka''.</ref>

Domain expenses could be quite sizable, with ''[[sankin kotai|sankin kôtai]]'' costing many domains a very sizable portion of their funds, and various infrastructural and other maintenance costs likewise comprising a considerable amount. In [[1747]], the lord of Kaga han is said to have spent 171,000 ''[[currency|ryô]]'' (roughly equivalent to 171,000 ''koku'') on domain expenditures, including maintenance on his residences in his castle-town of [[Kanazawa]] and [[Kaga Edo mansion|in Edo]].<ref>Robert Hellyer, ''Defining Engagement'', Harvard University Press (2009), 58.</ref>

Domain expenses could be quite sizable, with ''[[sankin kotai|sankin kôtai]]'' costing many domains a very sizable portion of their funds, and various infrastructural and other maintenance costs likewise comprising a considerable amount. In [[1747]], the lord of Kaga han is said to have spent 171,000 ''[[currency|ryô]]'' (roughly equivalent to 171,000 ''koku'') on domain expenditures, including maintenance on his residences in his castle-town of [[Kanazawa]] and [[Kaga Edo mansion|in Edo]].<ref>Robert Hellyer, ''Defining Engagement'', Harvard University Press (2009), 58.</ref>  Though ''sankin kôtai'' was likely the heaviest financial burden upon the domains, expenses related to ''sankin kôtai'' were regular and could be prepared and accounted for; by contrast, the sudden and unexpected nature of the feudal obligation to provide service to the shogunate in the form of contributions to construction projects and the like made these contributions particular difficulties for domain finances.<ref>Ravina, ''Land and Lordship'', 62.</ref>

[[Matsumae han]], on the island of [[Ezo]] ([[Hokkaido|Hokkaidô]]) was the only ''han'' to not have a designated ''kokudaka'', hold its land in fief from the shogunate, or have definite geographical borders.<ref>[[David Howell|Howell, David]]. "Ainu Ethnicity and the Boundaries of the Early Modern Japanese State." ''Past & Present'', No. 142 (Feb., 1994), pp69-93.<br>[[Tessa Morris-Suzuki|Morris-Suzuki, Tessa]]. "Creating the Frontier: Border, Identity, and History in Japan's Far North." ''East Asian History'' 7 (June 1994). p4.</ref>

[[Matsumae han]], on the island of [[Ezo]] ([[Hokkaido|Hokkaidô]]) was the only ''han'' to not have a designated ''kokudaka'', hold its land in fief from the shogunate, or have definite geographical borders.<ref>[[David Howell|Howell, David]]. "Ainu Ethnicity and the Boundaries of the Early Modern Japanese State." ''Past & Present'', No. 142 (Feb., 1994), pp69-93.<br>[[Tessa Morris-Suzuki|Morris-Suzuki, Tessa]]. "Creating the Frontier: Border, Identity, and History in Japan's Far North." ''East Asian History'' 7 (June 1994). p4.</ref>