The theoretical underpinnings of all refinement methods used in the latter stages of high resolution refinement are the same. The analysis begins by making a Taylor series expansion of the function being minimized about the current guess for the values of the parameters of the model ( ). The Taylor series expansion is
where is the gradient of the function, is the second derivative or normal matrix, and is the shift vector which takes to . The higher order terms are always assumed equal to zero.
To find the value of where is minimal we take the derivative of Equation (1) with respect to and solve for when is . The result is
defines the minimum in all cases where the higher order terms are, in fact, zero, and when is positive definite, which is always the case in this application.