These gematria values are very well established. A standard reference for them during the Renaissance was Agrippa’s Three Books of Occult Philosophy (1532), Book II: chapter xix.
The ‘Final’ figures for Kaph, Mem, Nun, Pe and Tzaddi are counted as such when these letters come at the end of a word. The gematria value of the word may be taken at this higher value, but it can also be counted low.
The rule of Colel allows for the addition or subtraction of one digit to or from a computed total.
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