:<math> \mathbf{J(r)} = \mathbf{\hat{n}\times} \begin{bmatrix} 1-\Gamma_R_{||} & 0 \\ 0 & 1-\Gamma_R_{\perp} \end{bmatrix} \cdot \begin{bmatrix} \mathbf{H_{||}^{inc}(r)} \\ \mathbf{H_{\perp}^{inc}(r)} \end{bmatrix} </math>
:<math> \mathbf{M(r)} = -\mathbf{\hat{n}\times} \begin{bmatrix} 1+\Gamma_R_{||} & 0 \\ 0 & 1+\Gamma_R_{\perp} \end{bmatrix} \cdot \begin{bmatrix} \mathbf{E_{||}^{inc}(r)} \\ \mathbf{E_{\perp}^{inc}(r)} \end{bmatrix} </math>
where it is assumed that both the incident electric field and incident magnetic field have been decomposed into two parallel and perpendicular polarizations and ΓR<sub>||</sub> and ΓR<sub>⊥</sub> denote the reflection coefficients at the interface between air and the impedance surface for the cases of parallel and perpendicular polarizations, respectively. These reflection coefficients are given by:
:<math> R_{\|} = \frac{\eta_0\cos\theta - Z_s} {\eta_0\cos\theta + Z_s} </math>