An advanced Audio Spectral Coder (ASC) is described that implements a new approach to the problem of efficient audio compression by combining source coding with perceptual coding techniques. This approach involves the audio segmentation into three main components: transient events in the time domain, harmonic structures of sinusoids and stationary noise in the MDCT frequency domain. It is shown that this segmentation permits the independent parametrization and coding of components according to appropriate representation models and applicable psychoacoustic rules. The coding performance of ASC is characterized and it is shown that due to its underlying structure, addiitional functionalities other than compression are also possible namely bitstream semantic scalability, access and classification.
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