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===Calibrated reflectance=== It is commonly stated that reflected-light meters are calibrated to an 18% reflectance,<ref> Some authors ([[#CITEREF Ctein1997|Ctein 1997]], 29) have argued that the calibrated reflectance is closer to 12% than to 18%. </ref> but the calibration has nothing to do with reflectance, as should be evident from the exposure formulas. However, some notion of reflectance is implied by a comparison of incident- and reflected-light meter calibration. Combining the reflected-light and incident-light exposure equations and rearranging gives :<math>\frac {L} {E} = \frac {K} {C}</math> [[Reflectance]] <math>R</math> is defined as :<math>R = \frac {\mbox {flux emitted from surface}} {\mbox {flux incident upon surface}}</math> A uniform perfect diffuser (one following [[Lambert's cosine law]]) of luminance <math>L</math> emits a flux density of <math>\pi</math><math>L</math>; reflectance then is :<math>R = \frac {\pi L} {E} = \frac {\pi K} {C}</math> Illuminance is measured with a flat receptor. It is straightforward to compare an incident-light measurement using a flat receptor with a reflected-light measurement of a uniformly illuminated flat surface of constant reflectance. Using values of 12.5 for <math>K</math> and 250 for <math>C</math> gives :<math>R = \frac {\pi \times 12.5} {250} \approx 15.7\%</math> With a <math>K</math> of 14, the reflectance would be 17.6%, close to that of a standard 18% neutral test card. In theory, an incident-light measurement should agree with a reflected-light measurement of a test card of suitable reflectance that is perpendicular to the direction to the meter. However, a test card seldom is a uniform diffuser, so incident- and reflected-light measurements might differ slightly. In a typical scene, many elements are not flat and are at various orientations to the camera, so that for practical photography, a hemispherical receptor usually has proven more effective for determining exposure. Using values of 12.5 for <math>K</math> and 330 for <math>C</math> gives :<math>R = \frac {\pi \times 12.5} {330} \approx 11.9\%</math> With a slightly revised definition of reflectance, this result can be taken as indicating that the average scene reflectance is approximately 12%. A typical scene includes shaded areas as well as areas that receive direct illumination, and a wide-angle averaging reflected-light meter responds to these differences in illumination as well as differing reflectances of various scene elements. Average scene reflectance then would be :<math>\mbox{average scene reflectance} = \frac {\mbox {average scene luminance} } {\mbox {effective scene illuminance }} </math> where "effective scene illuminance" is that measured by a meter with a hemispherical receptor. [[#CITEREF ISO2720:1974|ISO 2720:1974]] calls for reflected-light calibration to be measured by aiming the receptor at a transilluminated diffuse surface, and for incident-light calibration to be measured by aiming the receptor at a point source in a darkened room. For a perfectly diffusing test card and perfectly diffusing flat receptor, the comparison between a reflected-light measurement and an incident-light measurement is valid for any position of the light source. However, the response of a hemispherical receptor to an off-axis light source is approximately that of a [[cardioid]] rather than a [[cosine]], so the 12% "reflectance" determined for an incident-light meter with a hemispherical receptor is valid only when the light source is on the receptor axis.
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