How is headphone power calculated?
For loudspeakers, the standard is to apply 1 watt and then measure the sound pressure level (SPL) at a distance of 1 meter. For headphones, the standard is to apply 1 milliwatt (1 mW = 1/1000 of a watt) and then measure the sound pressure level at the earpiece (using a dummy head with built-in microphones).