The dynamics of a multidimensional system is projected onto a discrete state master equation using the transition rates W(k → k′; t, t + dt) between a set of states {k} represented by the regions {ζk} in phase or discrete state space. Depending on the dynamics Γi(t) of the original process and the choice of ζk, the discretized process can be Markovian or non-Markovian. For absorption processes, it is shown that irrespective of these properties of the projection, a master equation with time-independent transition rates can be obtained, which conserves the total occupation time of the partitions of the phase or discrete state space of the original process. An expression for the transition probabilities is derived based on either time-discrete measurements {ti} with variable time stepping Δ(i + 1)i = ti + 1 − ti or the theoretical knowledge at continuous times t. This allows computational methods of absorbing Markov chains to be used to obtain the mean first passage time (MFPT) of the system. To illustrate this approach, the procedure is applied to obtain the MFPT for the overdamped Brownian motion of particles subject to a system with dichotomous noise and the escape from an entropic barrier. The high accuracy of the simulation results confirms with the theory.