The amine value is useful in  helping determine the correct stoichiometry of a two component amine cure epoxy resin system.
It is the number of Nitrogens x 56.1 (Mwt of KOH) x 1000 (convert to milligrams) divided by molecular mass of the amine functional compound. So using  Tetraethylenepentamine (TEPA) as an example:
Mwt = 189, number of nitrogen atoms = 5
So 5 x 1000 x 56.1/189 = 1484.    So the Amine Value of TEPA = 1484