Set , , and . Then and
The integrated offsets are known and enter only as constants in estimation of . Let and assume and every at an event is small compared with . Expanding the score gives
Now write and retain first-order terms in . Since , the equation becomes . Therefore the exponential rate with a small known additive hazard estimate is
The correction is negative: some event risk is already supplied by the known additive hazards. As a check, if every , the score equation gives the exact positive interior estimate . The approximation is intended for small offsets and a positive interior solution; a negative approximation or no observed events requires handling the boundary rather than reporting a negative rate.