SIMBAD references

We present a new statistical method for constructing background subtracted measurements from event list data gathered by X-ray and gamma-ray observatories. This method was initially developed specifically to construct images that account for the high background fraction and low overall count rates observed in survey data from the Mikhail Pavlinsky ART-XC telescope aboard the Spektrum Röntgen Gamma (SRG) mission, although the mathematical underpinnings are valid for data taken with other imaging missions and analysis applications. This method fully accounts for the expected Poisson fluctuations in both the sky photon and non-X-ray background count rates in a manner that does not result in unphysical negative counts. We derive the formulae for arbitrary confidence intervals for the source counts and show that our new measurement converges exactly to the standard background subtraction calculation in the high signal limit. Utilizing these results, we discuss several variants of images designed to optimize different science goals for both pointed and slewing telescopes. Using realistic simulated data of a galaxy cluster as observed by ART-XC, we show that our method provides a more significant and robust detection of the cluster emission as compared to a standard background subtraction. We also demonstrate its advantages using real observations of a point source from the ART-XC telescope. These calculations may have widespread applications for a number of source classes observed with high energy telescopes.