The Calculation point is marked with the first red line on a jumping-hill. If an athlete jumps on that mark he will get 60 points (120 on flying-hills). 

For every meter more or less points are added or deducted. This meter value depends on the size of a hill.

For example:

K-Point 80 - 99: 2.0 points
K-Point100 - 120: 1.8 points
K-Point 145 - 185: 1.2 points