That's the simplest and most accurate method of determining the bellows draw in a real situation.
Calculating bellows draw involves several other factors, principally the position of the first and second principle planes.
When focused at any distance, the lens-to-film distance is from the second principle point (H'), while the
lens-to-subject distance is measured from the first principle point (H).
On a simple lens of relatively "standard" focal length, those two points may be close to each other, with the second being "behind" (i.e. closer to the film than) the first.
However, that's not an optical requirement. In telephoto lenses the two planes can be anywhere.
As an extreme example, the Zeiss 500mm/f8 Tele-Apo-Tessar:
The distance from the front of the lens to the film is 402mm, but the entrance pupil is located 486mm behind the front lens vertex. That puts the entrance pupil about 80mm BEHIND the film.
- Leigh
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