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How exactly are IMPs calculated?


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What I mean is, I know (as probably everyone knows) about the points differential/IMP lookup table (20-40 -> 1IMP; 50-80 -> 2IMPs etc. etc.). What I'm after is, how is the baseline average calculated from which these IMPs are arrived at? And how do we come to get these odd fractions of an IMP - even after just one hand (which is usually played at 16 tables)? Is there a precise mathematical formula?

 

Please understand this: I'm not complaining! I'd just like to know.

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