Generally speaking, in electrical conversion efficiency calculations for PV and MJPV cells, is the input in the conversion efficiency definition the incident solar power (or power flux) on the cell's surface or the absorbed solar power (or power flux) by the cell after accounting for the reflected portion of the spectrum? Or could this be actually a variable between different researchers?

I am referring specifically to lumped equivalent-circuit models for MJPV cells under concentrated irradiance and how it should relate to the wavelength-dependent absorptance/reflectance spectra of the cell surface structure.

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