This paper examines the parameters involved in determining the achievable performance for lossless audio coding techniques. Entropy theory can be difficult to apply to a practical system. Therefore, many compromises are made for practical implementation because of complexity and memory constraints. In order to develop an efficient implementation, it is essential to have a metric that takes all these factors into consideration. The authors propose a metric and show how it can be applied to several different coding systems.:
This paper costs $33 for non-members and is free for AES members and E-Library subscribers.