theoretical value
Used in scientific, engineering, and mathematical contexts to refer to a value predicted by theory, as opposed to an experimentally measured value.
In this experiment, the theoretical values agreed well with the measured values.
Calculate the deviation from the theoretical value.
計算値 is a calculated value, which may be based on theory or a model, similar to 理論値 but sometimes used more broadly.
Compound of 理論 (theory) and 値 (value).