A formalism for calculating the reflectance and transmittance of optic
al media consisting of discrete elements is described, in the case whe
re the reflected and transmitted beams from each element are incoheren
tly related to those from the other elements. The elements may be abso
rbing and may have unequal reflectances from each side, The formalism
of Kubelka and Munk [P. Kubelka and F. Munk, Z. Technichse Physik 12 (
1931) 593] originally developed for scattering media, is shown to give
equivalent results. The discrete formalism is applied to media consis
ting of stacked slides, and to combinations of interference filters. T
he filter example has particular relevance to the problem of eye sight
protection against lasers. Results indicate that the high reflectance
associated with many narrow band filters can lead to a substantial in
crease in transmission when more than one filter is used in combinatio
n. Experimental measurements are used to illustrate and verify the the
ory.