An alternative approach to psychoacoustical masking modelling is to model such phenomena as suppression, spreadof-excitation and IHC adaptation, which are among the underlying physiological phenomena for psychoacoustically observed masking. This paper proposes a physiologically grounded model for threshold estimation. It includes a reconfigurable non-uniform filterbank to simulate a "cochlear amplifier" and an associated suppression effect and a digital reservoir IHC model to account for their adaptive responses. It allows designing coders, which retain enough information to create an identical excitation pattern in the auditory nerve compared to that of the original signal. As our model is based on the masking physiology, its application is justified in the complex audio signals case.
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