The optical losses in beam splitters vary based on their design. Devices with metallic coatings typically exhibit higher losses, while those with dichroic coatings can achieve minimal losses. All are made using a partially reflecting coating, but due to differences in construction, they differ in power handling. Circular beamsplitters, plate beamsplitters and cube beamsplitters can be purchased for polarizing or non polarizing beamsplitting. A beamsplitter is an optic that splits light into 2 directions. The split ratio of light transmittance and reflectance is 1:1 and is called a half mirror. a laser beam) into two (or sometimes more) beams, which may or may not have the same optical power (radiant flux). Construction determines ghosting, damage threshold, and form factor.