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Advanced Audio Codec - AAC
Advanced audio codec (AAC) is a lossy audio codec standardized by the ISO/IEC Moving Picture Experts Group (MPEG) committee in 1997 as an improved but non-backward-compatible alternative to MP3. Like MP3, AAC is intended for high-quality audio (like music) and expert listeners have found some AAC-encoded audio to be indistinguishable from the original audio at bit rates around 128 kbps, compared with 192 kbps for MP3. MPEG Books
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