There is no agreement about the definition of depth resolution. For example, it can be defined as the depth where ~92% of the signal is generated, or defined by pattern quality, or can be as ambiguous as "where useful information is obtained". Even for a given definition, depth resolution increases with electron energy and decreases with the average atomic mass of the elements making up the studied material: for example, it was estimated as 40 nm for Si and 10 nm for Ni at 20 kV energy. Unusually small values were reported for materials whose structure and composition vary along the thickness. For example, coating monocrystalline silicon with a few nm of amorphous chromium reduces the depth resolution to a few nm at 15 kV energy. In contrast, Isabell and David concluded that depth resolution in homogeneous crystals could also extend up to 1 µm due to inelastic scattering (including tangential smearing and channelling effect). 
A recent comparison between reports on EBSD depth resolution, Koko et al indicated that most publications do not present a rationale for the definition of depth resolution, while not including information on the beam size, tilt angle, beam-to-sample and sample-to-detector distances. These are critical parameters for determining or simulating the depth resolution. The beam current is generally not considered to affect the depth resolution in experiments or simulations. However, it affects the beam spot size and signal-to-noise ratio, and hence, indirectly, the details of the pattern and its depth information. 
Monte Carlo simulations provide an alternative approach to quantifying the depth resolution for EBSPs formation, which can be estimated using the Bloch wave theory, where backscattered primary electrons – after interacting with the crystal lattice – exit the surface, carrying information about the crystallinity of the volume interacting with the electrons. The backscattered electrons (BSE) energy distribution depends on the material's characteristics and the beam conditions. This BSE wave field is also affected by the thermal diffuse scattering process that causes incoherent and inelastic (energy loss) scattering – after the elastic diffraction events – which does not, yet, have a complete physical description that can be related to mechanisms that constitute EBSP depth resolution.
Both the EBSD experiment and simulations typically make two assumptions: that the surface is pristine and has a homogeneous depth resolution; however, neither of them is valid for a deformed sample.