Before electron-positron annihilation, photons, electrons, and positrons share one temperature. Their effective entropy degrees of freedom are
The neutrinos have already undergone thermal decoupling in cosmology, so remains constant and they receive none of the electron-positron entropy. In the still-coupled electromagnetic plasma, cosmological entropy conservation gives
The decoupled neutrino temperature at the same later time is . Dividing the two relations gives the Cosmic neutrino background temperature
This instantaneous-decoupling calculation neglects the small reheating correction from non-instantaneous neutrino decoupling.