A spectral energy distribution (SED) is a plot of energy versus frequency or wavelength of light (not to be confused with a 'spectrum' of flux density vs frequency or wavelength).
[1] It is used in many branches of astronomy to characterize astronomical sources.
In infrared astronomy, SEDs can be used to classify young stellar objects.
The count rates observed from a given astronomical radiation source have no simple relationship to the flux from that source, such as might be incident at the top of the Earth's atmosphere.
[2] This lack of a simple relationship is due in no small part to the complex properties of radiation detectors.