Abstract The characterization of thin film parameters derives from the measurement difference between the coated and bare substrate. This method of comparison is based on the stationarity of the substrate: the characteristics of the substrate do not depend on the presence of the film. However, the thermoelastic loss of a coated substrate depends on the thermo-mechanical parameters of the film as well, which are generally unknown. When thermoelastic loss is dominant, the coating loss measurements are completely altered. In this paper, we propose a model that helps to understand the role of each material property in the thermoelasticity of layered plates, and with this we identified three possible cases in which any coating-substrate combination could be classified. In particular, we analyzed the IBS silica film deposited on silicon. Using the model, we were able to explain the experimental results and also selected a thinner substrate for future coating loss measurements. With this choice, cryogenic loss measurements on bare substrate confirm that thermoelastic loss becomes irrelevant for temperatures below 130 K-180 K, depending on the mode.