We showed you this many times. This is the derivation from the basic SB form. Equation 1 radiation output Equation 2 radiation input Equation 3 Net. The net is a subtraction of the input from the output. Then an arithmetic collection of terms. The middle two terms define the net. Why is this so hard for you to comprehend? Fine. You want to disagree with science, but something as basic as this is grade school arithmetic.