What is "countervalue"

In military doctrine, countervalue is the targeting of an opponent's assets which are of value but not actually a military threat, such as cities and civilian populations. Counterforce is the targeting of an opponent's military forces and facilities. The Oxford English Dictionary, 2nd ed., records the first use of the word in 1660 and the first use in the modern sense in 1965, where it is described as a " euphemism for attacking cities".