different sampling rates and word length combinations. Institute for Infocomm Research () technologies were adopted for the scalable to lossless coding (14496-3/AMD5) architecture Reference Model 0.

I2R offers a fully scalable to lossless audio coding solution. On top of the core AAC codec, a scalable extension layer increases the signal-to-noise ratio, reaching lossless quality at data rates comparable to those of current pure lossless audio codecs, that is, at average compression ratios of about 58%.

The scalability of the extension

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