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The familiar input-output relations for an optical beam splitter are generalized to allow for linear absorption by the medium forming the mirror. Beam-splitter losses generally affect the noise levels detectable in experiments involving nonclassical light. When employed to investigate two-photon interference effects, a lossy beam splitter can lead to apparent nonlinear absorption, which, in the most extreme case, leads to either both or neither of the photons being absorbed. The degree of second-order coherence of antibunched light can be maintained on transmission through the beam splitter but any amplitude squeezing in the incident light is degraded.
Barnett et al. (Sun,) studied this question.