A tapered microplate optical path model accounts for a well's changing horizontal area when relating liquid volume to the vertical light path. The ideal microplate fill-height optical cancellation is exact for parallel sides; a tapered well generally breaks that cancellation even for a fully dissolved, homogeneous dye.
Let the internal area at height be and the filled height be . For dissolved amount distributed uniformly in volume ,
The last equality uses the Beer-Lambert law for an axial beam that traverses the whole liquid height. Thus the relevant area is the height-averaged area , not automatically the bottom area or the area at the meniscus.
For an original area-linear model , with positive area throughout the liquid,
For outward taper , raising the fill height at fixed dissolved amount lowers the ideal absorbance. With stipulated and , heights and correspond to volumes and . The signal ratio is , despite unchanged product amount. These are geometric examples, not dimensions assigned to a commercial plate.
Area increasing linearly with height is not an exact conical frustum. If the radius instead follows , integration gives
Both models recover the constant-area limit when taper vanishes. They assume the same molar absorption coefficient and full product recovery at every volume. The manufacturer separates MTT product formation from dissolution and optical measurement.[ref] Suspended particles, a curved meniscus, an oblique beam or a reader's microplate path-length correction need additional treatment. A change in signal with dilution therefore does not, by itself, establish a change in formazan amount or cell viability.

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