The first three columns of the instrument matrix A of the four-detector photopolarimeter (FDP) are determined by Fourier analysis of the output current vector I(P) as a function of the azimuth angle P of the incident linearly polarized light. Therefore 12 of the 16 elements of A are measured free of the imperfections of the (absent) quarter-wave retarder (QWR). The effect of angular beam deviation by the polarizer is compensated for by taking the average, (1/2) [I(P) + I(P + 180°)], of the FDP output at 180°-apart, optically equivalent, angular positions of the polarizer. The remaining fourth column of A is determined by the FDP’s response to the right- and left-handed circular polarization states. Because these states are impossible to gen...