 Poisson variance after sky subtraction

Subtracting an exactly known mean sky level leaves source-plus-sky variance of a Poisson distribution $S+B$. If the sky per source pixel is estimated from $n_b$ equal-area, equally exposed independent sky pixels, its additional variance is $B/n_b$, so $R=S/\sqrt{S+B+B/n_b}$ before read and dark terms. The variance of removed background photons does not disappear with their mean.