Construction and examination of test panels is an ad hoc procedure, necessary for every spectral imaging study of paintings. Despite the common features, almost every scientific team follows a different way of construction. Furthermore, many of these approaches are inadequately documented in the relevant studies. Failure to use common language and practice leads to confusion about properties of materials and paint layers and about the validity of the results and their exploitation in several conservation applications. The present theoretical approach points out the need for common protocols for construction of test panels and draws general principles as a flow chart on which they should be based.
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