Your question is rather broad and difficult to answer with specifics. If you wish to calculate the insertion loss of a particular system, say an optical fiber or input lens, you can use simplified calculations that factor in misalignment loss. See, for example, Joyce and Deloach, "Alignment of Gaussian Beams," Appl. Optics 23, pp. 4187-4196, 1984. It's really 'old-school' but it will give you a start in understanding how much and why light from your source can couple to your optical system.
The question is not well framed. If you want to know the allowable loss for commercial devices etc, then it could be in the order of 0.1 dB. Take any splitter / coupler and look at the spec and you would know the IL. If you want to calculate IL, then just use the law of conservation of energy to calculate the loss due to the "insertion" of the device into the circuit of your choice. Calculate the power in the circuit with and without the device and take the ratio of the two, followed by the usual logarithmic transformation to get IL in dB.