We have developed two reduced complexity bit-allocation algorithms for MP3/AAC based audio encoding, which can be useful at low bit-rates. One algorithm derives optimum bit-allocation using constrained optimization of weighted noise-to-mask ratio and the second algorithm uses decoupled iterations for distortion control and rate control, with convergence criteria. MUSHRA based evaluation indicated that the new algorithm would be comparable to AAC but requiring only about 1/10 th the complexity.
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