https://doi.org/10.1351/goldbook.R05235
Fraction of incident radiation reflected by a surface or discontinuity, \(\rho(\lambda) = \frac{P_{\lambda} ^{\rm{refl}}}{P_{\lambda} ^{\rm{0}}}\), where \(P_{\lambda}^{\rm{0}}\) and \(P_{\lambda}^{\rm{refl}}\) are, respectively, the incident and reflected spectral radiant power.
Note: The reflectance for a beam of light normally incident on a surface separating two materials of refractive indices \(n_{1}\) and \(n_{2}\) is given by \[\rho(\lambda) = \frac{\left ( n_{1}\,-\,n_{2}\right )^{2}}{\left ( n_{1}\,+\,n_{2} \right )^{2}}\] Reflectance increases as the angle of incidence decreases from 90 degrees.