This Telecommunication Standard (TS) describes the detailed mapping from an MPEG-4 bitstream containing Enhanced aacPlus coded audio to PCM sample output. The Enhanced aacPlus audio codec is based on the AAC, SBR and Parametric Stereo coding tools defined in the MPEG-4 Audio standard [5][6][7]. In addition it includes further tools such as error concealment, spline resampler, and stereo-to-mono downmix. This Telecommunication Standard (TS) also describes the detailed mapping from a PCM sample input to an MPEG-4 bitstream containing Enhanced aacPlus coded audio.