In his important paper “Computing true amplitude reflections in a laterally inhomogeneous earth” (Hubral, 1983, this issue) the author derives the fundamental equation
[Hubral (25)]
Here L2 is a factor compensating the energy of a zero-offset reflection for geometrical spreading and KNIP and KN are certain wavefront curvature matrices which will be explained later.
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First page of A short and straightforward derivation of two equations from Hubral's paper “Computing true amplitude reflections in a laterally inhomogeneous earth”
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