Energy transfer distributions dE/dx and respective excitation depth functions Φ of electron beams in heterogeneous layered samples are described by a successive Effective Layer method. This method is based on electron transmission rates through the top multilayer system replaced by an “effective layer” of the following bottom material. Thus energy depositions in heterogeneous layered metal samples (Al, Ag and Au) and dielectric insulating samples SiO2–Al2O3 are given. For the latter ones special energy-range relations R(E0) have been deduced for the common energy regions (1–30) keV of scanning electron microscopy (SEM). Application are given by cathodoluminescence depth profiling and electron beam charging of non-conductive samples.