For a constant-rate radiation measurement through identical absorbing sheets, a simple Poisson distribution model has expected counts . Here is the unattenuated signal rate, is attenuation per sheet, is an additive background rate and is exposure. At low attenuation the signal is approximately exponential; at strong attenuation the observed rate approaches . Consequently a logarithmic plot of raw counts bends towards a plateau rather than remaining a straight line. Measure background independently with the source absent, or fit it with its uncertainty; subtracting it and then taking a logarithm is unreliable when the net count is small or negative.
If a measured unattenuated reference rate includes the same additive background as subsequent measurements, then , where is signal alone. Substituting into an attenuation count model with an additive background gives . This automatically returns the measured reference at and tends to at strong attenuation. Adding directly to would count background twice at zero attenuation. A joint count likelihood can fit the reference and attenuated data with their separate exposure times, avoiding the need to regard the reference estimate as exact.

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