How does viewing distance affect print resolution?
As viewing distance increases, the eye resolves less fine detail on the print, so very large work often does not need the same PPI as a small photograph viewed up close.
Use the numbers from your actual job
The guide explains the decision; the linked calculator gives you the value for your own file or production assumptions.
What to check first
Start with the final physical size, source file or production quantity that will actually be used. Print mistakes often come from calculating against nominal dimensions while the real job includes bleed, crop, waste, duplexing, finishing or a different viewing condition.
How to make the decision
Use the linked calculator to normalize the problem into a comparable value such as PPI, cost per page, sheets required, cost per finished piece, spine width or full artwork size. Then compare that value with the current printer, platform or production requirement.
Where estimates can go wrong
Do not turn an estimate into false certainty. Printer settings, media, color management, finishing tolerances, provider rules, equipment duty cycles and actual waste can change the production result even when the arithmetic is correct.
Practical answer
As viewing distance increases, the eye resolves less fine detail on the print, so very large work often does not need the same PPI as a small photograph viewed up close.
When the decision affects a paid print run, book upload, client order or expensive material, keep the calculation with the job notes and verify any external specification again immediately before production.