A fixed dark baseline is removed before calibration. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
The detector reports a measured count
The measured detector count is 15 and the dark baseline is 3.
Cmeasured=15,Cdark=3
Subtract the dark baseline first
The net signal is 12. The dark count is fixed here, not random noise.