The right way to do the calibration is:
( Img - bias - k*(dark-bias) )/(flat - bias)
The ImageCalibration process has tool tips, but unfortunately the formulas it uses are not documented.
I have done a bit of reverse engineering, and IMO Carlos your formula is not what ImageCalibration does.
If you run ImageCalibration with a master flat specified you will see a "master flat scaling factor" listed. This appears to be simply the mean of the master flat.
With master dark calibrate and optimize both checked, and master flat optimize not checked, the formula is more like
(light - bias - k * (dark - bias)) * (mean(flat) / flat)
k is the dark scaling factor listed.
If on the other hand master flat calibrate is checked, then flat is also bias-subtracted and dark-scaled by a similar formula. The tool tip documents this.
For my subs the dark scaling factor k is usually 1 +/- 0.001 or so. Note that dark scaling factor is an approximation itself and its value is noisy to some extent. IMO it is unclear whether the +/- 0.001 is due to noise or is actually real. If you think k is very close to 1 (I do) then the expression (light - bias - k * (dark - bias)) simplifies to (light - dark). Bias drops out. This is why I do not use bias for my light calibrations.
My flats on the other hand are 24 second exposures through a Ha filter with a panel. I need the long exposure to get a reasonable 50% DN count or more. IMO, although dark current on my camera is very low, simply subtracting a bias is not enough, rather I want to use basically a flat-dark, a dark exposed to 24 seconds. But flat-dark scaling the flat ends up also with a near 1 scale factor again so I don't bother scaling.
So I end up with something that does this:
flatDarkMaster = integrate(flatDark)
flatMaster = integrate(flat - flatDarkMaster)
darkMaster = integrate(dark)
calibratedLight = (light - darkMaster) * (mean(flatMaster) / flatMaster)
No bias at all as I said before.
Finally, note that "dark scaling" itself is an approximation. Dark current per unit time varies per pixel. Juan I think has mentioned that he plans on improving the dark scaling algorithm. If so this is yet again a reason to investigate and see what works best for you.
Mike