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Advanced Audio Coding - VideoLAN Wiki
https://wiki.videolan.org/Advanced_Audio_Coding/
HE-AAC combines Advanced Audio Coding (AAC) with spectral band replication (SBR) He-AACv2 / eAAC+. Enhanced aacPlus combines SBR and Parametric Stereo (PS). The codec can operate at very low bitrates and is good for internet radio streaming. A 48 kilobit-per-second stream is considered to have higher quality than 128 kbit/s MP3. SLS / HD-AAC
Audio codec - Wikipedia
https://en.wikipedia.org/wiki/Audio_codec
An audio codec is a device or computer program capable of encoding or decoding a digital data stream (a codec) that encodes or decodes audio. In software, an audio codec is a computer program implementing an algorithm that compresses and decompresses digital audio data according to a given audio file or streaming media audio coding format. The objective of the …
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