This paper presents a comprehensive review of the wave-function approach for derivation of the numberresolved Master equations, used for description of transport and measurement in mesoscopic systems. The review contains important amendments, clarifying subtle points in derivation of the Master equations and their validity. This completes the earlier works on the subject. It is demonstrated that the derivation does not assume weak coupling with the environment and reservoirs, but needs only high bias condition. This condition is very essential for validity of the Markovian Master equations, widely used for a phenomenological description of different physical processes.
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