[LAU] Reconciling K-system and LU R128 Metering

I'm trying to work out how K-system metering works in relation to the new LU R128 standard, and can't really find anything definitive on it. R128 standard sets the target volume at -23 LUFS, but is that just for TV broadcast, or is that for everything? That is a tremendous amount of dynamic range available if that applies to radio/music broadcast as well. I guess my question is in 2 parts: Are there different LUFS targets for different material, similar to how K-System has different dynamic ranges for different material? If so, what are they? Is the target LUFS level(s) what I use when calibrating 85 dB speaker levels, or is that something different. -Reuben