The present document comprises the Technical Report for the Characterization of the 3GPP Audio Codecs, Enhanced aacPlus (Eaac+) and Extended AMR-WB (AMR-WB+), standardized by 3GPP in Release 6 for Packet-switched Streaming Service (PSS), Multimedia Messaging Service (MMS), Multimedia Broadcast and Multicast Service (MBMS), and IMS Messaging Service and Presence Service.