its actually fairly simple in my rudamentary math mind.
lenses create an image circle, that image circle is calculated by the angle listed (usually larger than the manufacturers listed one)
so I would think if you drew a simple cross section of the camera layout
such as the one sketched up below. it might help to calculate it.
figuring out what the key figures are would be the film to lens distance, coverage angle, and the excess coverage distances, then as the distance from lens to film plane increases, the excess coverage will increase at a certain ratio... as that seems like it would be different for different angles of lens coverage.
maybe the illustration will help.