Let the two arms deliver intensities with unit Jones vectors . For a perfectly coherent input, the recombined intensity under relative phase isConsequently the polarization overlap in interferometric visibility isFor equal returned intensities, two linear polarizations at angle have overlap and thereforeChoose one linear direction as and a circular polarization as . Their overlap has magnitude , givingA non-polarizing beam splitter does not by itself guarantee equal arm losses; if , multiply either boxed polarization factor by . Perfect temporal coherence does not compensate for polarization or intensity imbalance.
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