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A beam splitter is an optical instrument that routes an incident beam of light into transmitted and reflected beams. It also combines incident complex amplitudes: two inputs can contribute to the same output. A common geometry has four optical ports, with two chosen as inputs and two as outputs. A beam splitter changes the field; a photodetector supplies a measurement.^[ref]

For one illuminated input of a passive beam splitter, at specified wavelength, angle of incidence and electromagnetic polarization, define power transmittance $T=P_{\mathrm{transmitted}}/P_{\mathrm{in}}$, reflectance $R=P_{\mathrm{reflected}}/P_{\mathrm{in}}$ and radiometric absorptance $A=P_{\mathrm{absorbed}}/P_{\mathrm{in}}$. In steady operation, with no gain or other source, no net stored energy change, and all escaping light included in the transmitted or reflected collection,This is conservation of energy divided by incident power. If $T$ and $R$ count only the intended output beams, include a separate scattered or otherwise uncollected fraction $L$: then $T+R+A+L=1$. Missing output power need not be wave absorption. For an original specified example, $P_{\mathrm{in}}=10\mathrm{mW}$, $T=0.45$, $R=0.50$ and $A=0.05$ give $4.5\mathrm{mW}$ transmitted, $5.0\mathrm{mW}$ reflected and $0.5\mathrm{mW}$ absorbed; these are assumed values, not measurements.

A 50:50 beam splitter specifies equal output powers for one input, not equal complex amplitudes without a relative wave phase. Recombination needs the beam splitter scattering matrix, including its wave phases. A nonpolarizing beam splitter approximately divides both orthogonal linear polarizations in the same power ratio over its specified operating range; a polarizing beam splitter deliberately routes the two differently.

The useful surprise is that the same component divides power with one input and steers power by wave interference with two inputs. In a Michelson interferometer or Mach-Zehnder interferometer, mirror motion changes relative wave phase, turning a small change in optical path length into a measurable change in output power.

Transmittance is the fraction of incident radiant flux transmitted through a specified object or boundary. Specify wavelength, angle of incidence, electromagnetic polarization and which outgoing light is collected.