Resumen
Acoustic methods used in fish abundance estimation constitute a key part of the analytic assessment that makes the basis for abundance estimation of marine resources. The methods rely on power-budget equations and calibrated systems. Different formulations of power-budget equations and calibration factors have been proposed for use in scientific echo sounder and sonar systems. There are unresolved questions and apparent inconsistencies in prior literature related to this field. A generic (instrument independent) and unifying theory is presented that attempts to explain the different power-budget and calibration factor formulations proposed and used in prior literature, and how these are mutually related. Deviations and apparent inconsistencies in this literature appear to be explained and corrected. This also includes different (instrument specific) formulations employed in important modern scientific echo sounder systems, and their relationship to the generic theory of abundance estimation. Prior literature is extended to provide more complete power-budget equations for fish abundance estimation and species identification, by accounting for echo integration, electrical termination, and the full range of electrical and acoustical echo sounder parameters. The expressions provide a consistent theoretical basis for improved understanding of conventional methods and instruments used today, also enabling improved sensitivity and error analyses, and correction possibilities.