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Learn morehow to optimize audio settings for better quality at low bitrates.
The extension indicates the file uses the MPEG-4 Part 14 container, almost certainly encoded with the AAC (Advanced Audio Coding) codec.
At 48kbps, it is highly likely the file uses HE-AAC v1 or v2 . This technology uses "Spectral Band Replication" to reconstruct high frequencies that are usually lost at low bitrates, making 48kbps sound surprisingly clear—comparable to a 96kbps or 128kbps MP3.
