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To introduce and evaluate an increment matrix approach (IMA) describing the signal statistics of energy‐selective photon counting detectors including spatial–spectral correlations between energy bins of neighboring detector pixels. The importance of the occurring correlations for image‐based material decomposition is studied.

An IMA describing the counter increase patterns in a photon counting detector is proposed. This IMA has the potential to decrease the number of required random numbers compared to Monte Carlo simulations by pursuing an approach based on convolutions. To validate and demonstrate the IMA, an approximate semirealistic detector model is provided, simulating a photon counting detector in a simplified manner, e.g., by neglecting count rate‐dependent effects. In this way, the spatial–spectral correlations on the detector level are obtained and fed into the IMA. The …