Baseline subtraction changes every sample before the sum and average are recomputed, so the corrected ledger is not the raw trace. The exact net values rely on the stated baseline and samples; real measurements require baseline estimation, drift control, offset calibration, noise handling, and uncertainty propagation.
Subtracting a baseline changes the samples before the average. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.