Add the total energy reflected and the total energy transmitted to obtain M. For example, if 150 J of energy is reflected by an object, while 200 J of energy passes directly through the object, then M = total energy reflected + total energy transmitted = 150 J + 200 J = 350 J.
Calculate the total absorbed energy (Q) by subtracting M from the total energy emitted (E) by the source. For example, if the total energy emitted by a source is 1000 J, and 150 J of energy is reflected by an object, while 200 J of energy passes directly through the object, then the total energy absorbed Q = (E) -- (M) = 1000 -- (150 + 200) = 650 J.
Divide the total absorbed energy (Q) by the total energy emitted (E) and multiply by 100 to obtain the percentage of energy absorbed. For example, if the total energy emitted by a source is 1000 J, and 650 J is absorbed, the percentage of energy absorbed is 65% = [(Q)/(E)] x 100 = [650/1000] x 100.