Use the ideal detection convention of one collected electron per detected photon; otherwise replace photon totals by detected electron totals using the quantum efficiency. Let be the summed measurement on the star patch and the independent background-only patch. After additive offsets are removed, their means are and . Independent Poisson distribution counts have variance equal to their mean, and a single read of detector pixels contributes to each patch's variance. Therefore
The two factors of two arise from the independently measured background and the second patch's read noise, not from doubling the stellar signal. The formula assumes equal background means, independent detector pixels and patch measurements, one read per patch, and negligible dark current or other noise. Several exposure reads or correlated detector pixels require their own variance and covariance terms.

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