In this paper a new generalized methodology to analyze optical elements and systems is introduced. The reflection and refraction laws are formulated in the form of a homogeneous transformation matrix. A system to measure the roughness of a surface is designed and modeled using this method, and a converging lens is analyzed as an illustrative example. The results show that the imperfections of this lens can be easily assessed and the performance of this measurement system is excellent even in measuring surfaces with orientation changes.

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