Treat and as mean detected counts, or as photon counts with unit quantum efficiency. Let the independent patch measurements be and . For the specified unweighted background subtraction ,The first error is a fixed bias of an estimator; the last expression is the sum of independent photon shot noise variances. Since are already patch totals, no extra factor of the pixel count is needed, and read noise is neglected.
To obtain the systematic-error ceiling requested in the following clause, define the accuracy measure using total root-mean-square error relative to the true source count. By the bias-variance decomposition of mean squared error,For , the shot-noise term is approximately , but the mismatch term must be retained.
There is a terminology qualification: the usual variance-based signal-to-noise ratio in photon counting is and does not include a fixed bias as noise. The printed next-part limit requires the root-mean-square accuracy convention above. A deterministic background mismatch contributes to mean squared error, not to the statistical variance.
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