where the subscript i denotes the 
ith boundary element, the subscript 
j indicates the 
jth ray, 
Qj (SI unit: W) is the power transferred by the 
jth ray, and 
R (dimensionless) is the reflection coefficient. The sum is taken over all rays that hit the 
ith boundary element.
 
    where ρ is the density of the fluid, 
c is the speed of sound, and 
pref,SPL is the reference pressure corresponding to 
0 dB. Note that the base-10 logarithm is used.