The derivation of the equations of statistical equilibrium are outlined, starting from the quantum density-matrix equations, drawing particular attention to the approximations and assumptions used in the development of tractable expressions. Then, using the quantum-fluctuation-regression theorem, emission and absorption coefficients are obtained for multilevel atomic systems which are nondegenerate except for m-substates. These coefficients are valid to first order in the incident intensity. Possible extensions to higher intensity broadband incoherent fields are suggested.