This paper describes the operation of the AC-3 multichannel adaptive transform coder. Coding a multiplicity of channels as a single entity is more efficient than coding individual channels, permitting a lower net data rate. The major processing blocks of the AC-3 coder are presented, along with the underlying psychoacoustic principles. Strengths and limitations of the coding techniques are cited.
https://www.aes.org/e-lib/browse.cfm?elib=6459
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