Write for transit time and for lens thickness to avoid using for both. In the thin lens approximation, the two geometrical distances to the lens plane are and . Their sum counts the lens segment as vacuum. Replacing that segment by material of refractive index adds to the optical path length. Thus, to the retained thin-element accuracy,
Using the Taylor expansion for gives
The omitted geometrical terms include in optical path length, together with finite-thickness corrections discarded by the thin lens and paraxial approximations. The addition is , because the underlying distance already includes propagation across the thickness once in vacuum.

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