LOSSLESS AND NEAR LOSSLESS SCALABLE AUDIO CODEC

A scalable audio codec encodes an input audio signal as a base layer at a high compression ratio and one or more residual signals as an enhancement layer of a compressed bitstream, which permits a lossless or near lossless reconstruction of the input audio signal at decoding. The scalable audio codec uses perceptual transform coding to encode the base layer. The residual is calculated in a transform domain, which includes a frequency and possibly also multi-channel transform of the input audio. For lossless reconstruction, the frequency and multi-channel transforms are reversible.