There are typically two different ways of mathematically describing how an electromagnetic wave interacts with the elements within an ellipsometer (including the sample): the Jones matrix and the Mueller matrix formalisms. In the Jones matrix formalism, the electromagnetic wave is described by a Jones vector with two orthogonal complex-valued entries for the electric field (typically  and ), and the effect that an optical element (or sample) has on it is described by the complex-valued 2×2 Jones matrix.  In the Mueller matrix formalism, the electromagnetic wave is described by Stokes vectors with four real-valued entries, and their transformation is described by the real-valued 4x4 Mueller matrix. When no depolarization occurs both formalisms are fully consistent. Therefore, for non-depolarizing samples, the simpler Jones matrix formalism is sufficient. If the sample is depolarizing the Mueller matrix formalism should be used, because it also gives the amount of depolarization. Reasons for depolarization are, for instance, thickness non-uniformity or backside-reflections from a transparent substrate.