The scale application procedure is necessary for MPEG-2, 4 GA AAC decoder to restore the original spectral values from a set of the inversely quantized spectral coefficients. The whole spectrum is divided into a set of scale factor bands. Since the widths differ from band to band, the band positions are defined by the offset vector.
The mantissa conversion procedure is necessary for the AC3 decoder to restore the original spectral values from a set of the exponents and mantissas in the bitstream.
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