This what I found quickly. Remember this for tanks of old today with new design fixtures (LED & T5's) the studies done using par meters vs watts. I would go with the par readings, but not everyone has a par meter. So for PC fixtures I would use watts per gallon. For LED and T5's one would have to depend on the manufacture providing the PAR readings.
This is from a site that can not be mentioned.
Functional Purposes
Aquarium lighting serves a crucial function of providing vital energy necessary for photosynthesis. As the primary light source (and in most cases, the only light source), proper aquarium lighting is essential for any system that contains photosynthetic organisms such as plants, anemones, and corals. When we are concerned with lighting conditions necessary to sustain life, we are most interested in the intensity of the bulb.
Though many factors such as water depth, water clarity, and height/location of the light fixture affect light intensity, the total wattage of a light fixture serves as a general guide when selecting light fixtures. In general, fixtures that utilize higher wattage bulbs will have greater light intensity. Therefore, aquariums that require high lighting conditions will need light fixtures with higher wattage output.
A good basic rule to follow is to provide 1 to 2 watts of lighting per gallon for fish-only aquariums, 2 to 5 watts per gallon for freshwater planted aquariums, and 4 to 8 watts per gallon for reef aquariums. To calculate the number of watts per gallon an aquarium receives from a light fixture, simply divide the total wattage of the light fixture by the number of gallons of the aquarium. For example, a 55-watt fixture used over a 29-gallon aquarium will provide its inhabitants with slightly less than 2 watts of light per gallon. While this amount of light is perfect for fish-only aquariums, it may not be adequate for most photosynthetic reef inhabitants. Keep in mind that these lighting requirements will vary depending on the species you are keeping and the depth of your tank. It is essential to research the specific lighting requirements of each species.
Selecting the appropriate bulbs and light fixture may seem confusing at first, but by properly identifying your lighting needs as well as the lighting requirements of your aquarium inhabitants, you'll be able to narrow your choices. A carefully selected light fixture will provide you with years of use and a healthy successful aquarium.
This for fresh water gardens.
Light Requirements: The light power you need for your aquarium. At first you'll get a recommended (see chart bellow) watt-per-liter power, and you can change it if you want (for example if you have a low-tech aquarium with less lighting requirements).
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Filter: What kind of filter you need for your fish tank - liters-per-hour.
[*]
Heater: The power your heater should have - watt.
Heater Cable: The length of the heating cable that match your aquarium dimensions.
Recommended Watt-per-Liter
When you fill in your aquarium dimensions, you will get the recommended lighting power, this is based on Takashi Amano's tanks as shown here:
Takashi Amano is a photographer, designer and Aquarist. His interest in aquaria led him to create the Japanese company
Aqua Design Amano - ADA.
Takashi Amano is one of the most influential people in the freshwater aquascaping community. He can largely be credited with introducing Japanese gardening concepts such as Wabi-sabi and Zen rock arrangement to the aquascaping hobby. His tank compositions involve intricate, and typically asymmetrical (though balanced) arrangements of aquatic plants often augmented by river rocks and driftwood. His aquascapes are notable in that they often mimic nature in their appearance, and can be regarded as a form of art.
Amano is the author of Nature Aquarium World, a three-book series on aquascaping and freshwater aquarium plants and fish. He has also published the book "Aquarium Plant Paradise".
Amano can also be credited with popularizing the use of Glossostigma elatinoides and Riccia fluitans in aquascaping and the use of shrimp as a means of controlling the growth of algae.
A species of freshwater shrimp is named the “Amano shrimp†or "Yamato shrimp" (Caridina multidentata; previously Caridina japonica) after him. After discovering this species' ability to eat large quantities of algae, Amano asked a local distributor to special order several thousand of them. They have since become a staple in the freshwater planted aquarium hobby.