take a signal, a time-varying voltage v(t)
units are V, values are real.
throw it into an FFT -- ok, you get back a sequence of complex numbers
units are still V, values are complex ( not V/Hz - the FFT a DC signal becomes a point at the DC level, not an dirac delta function zooming off to infinity )
now take the modulus (abs)
units are still V, values are real - magnitude of signal components
and square the result, i.e. |fft(v)|^2
units are now V2, values are real - square of magnitudes of signal components
shall I call these spectral coefficients?
It's closer to an power density rather than usual use of spectral coefficient. If your sink is a perfect resistor, it will be power, but if your sink is frequency dependent it's "the square of the magnitude of the FFT of the input voltage".
AT THIS POINT, you have a frequency spectrum g(w): frequency on the x axis, and... WHAT PHYSICAL UNITS on the y axis?
Units are V2
The other reason the units matter is that the spectral coefficients can be tiny and enormous, so I want to use a dB scale to represent them. But to do that, I have to make a choice: do I use the 20log10 dB conversion (corresponding to a field measurement, like voltage)? Or do I use the 10log10 dB conversion (corresponding to an energy measurement, like power)?
You've already squared the voltage values, giving equivalent power into a perfect 1 Ohm resistor, so use 10log10.
log(x2) is 2 log(x), so 20log10 |fft(v)| = 10log10 ( |fft(v)|2), so alternatively if you did not square the values you could use 20log10.