Background subtraction estimates a source contribution by removing a sky or detector-background measurement. An independent background estimate adds photon shot noise; a mismatched background adds bias of an estimator.
If emitted power obeys with known constant , then small relative temperature uncertainty is one quarter of relative net-power uncertainty. For measured quantities with covariance , . A weak net signal obtained by subtracting a large background can therefore have poor relative precision even when both original powers are measured accurately. Correlated standard uncertainties and worst-case error bounds require different propagation rules.
Let and be independent. Then has source-estimation bias and variance . Its accuracy ratio tends to when , and grows. This uses mean squared error, not variance alone, and assumes a fixed uncorrected mismatch.

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