Detector conversion gain is the number of collected Electrons per analogue-to-digital unit. With independent Poisson distribution photoelectron counts, the shot-noise variance in count units is the mean count divided by the gain. Detected-photon and Electron conventions agree only when each detected photon contributes one Electron.
Let independent exposure sums have mean ADU at each detector pixel, with pure Poisson distribution noise and fixed gain . The delta method gives , so and . For nonuniform detector pixel means , an unweighted spatial ratio variance is instead . This high-count approximation requires linear unsaturated data, bias subtraction and negligible read noise.
For stable positive detector pixel means and uniform detector conversion gain , high-count independent Poisson distribution noise gives . Thus substituting a global mean in the equal-signal formula yields , by the Jensen inequality. Equality holds for uniform means. The flat-field correction pattern cancels from the ratio mean but not from the signal-dependent noise. Local signal bins, or a variance fit after normalization of differences by the square root of their local mean, avoid this leading bias.
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