Confused by the different versions of AAC (LC, HE, HE v2, SSR, etc. AAC-LC (low complexity) is the most widely used coding profile in this standard, and the default format for Apples iTunes.The AAC encoder does not support encoding to any other AAC profiles, such as Main, SSR, or LTP. At worst, it introduces artifacts which worsens the perceived audio quality, compared to not using it at all. The Microsoft Media Foundation AAC encoder is a Media Foundation Transform that encodes Advanced Audio Coding (AAC) Low Complexity (LC) profile, as defined by ISO/IEC 13818-7 (MPEG-2 Audio Part 7). Results of listening tests like these, show that there's some average bitrate above which things like parametric stereo at best yield no difference to not using it. If you want to see some results of those kind of tests, I suggest you search for "MUSHRA HE-AAC test" (I don't want to plagiarize or hard-link them here) and the likes. Above a certain level, which depends on the audio and the capacity allotted to the compressor, those additional algorithms, fail to produce any increase in perceived in audio quality. Low Complexity Communication Codec: Low Complexity Communication Codec 1.0: Specification Adopted: Media Control Profile. However, things like Spectral-Band-Replication or Parametric Stereo only yield better results, if the compressed capacity is already quite constrained. It isn't particularly low-latency, though, so like SBC it's not ideal for gaming. As a result, AAC sounds less lossy than SBC. Note that AAC-LC is technically the baseline encoding system, and algorithms are added to that, to increase compression efficiency while making compression and decompression more complex. Format : AAC LC Format/Info : Advanced Audio Codec Low Complexity Codec ID : AAAC-2 Duration : 59 min 13 s Channel(s) : 2 channels Channel layout : L. This is because AAC uses a superior compression algorithm, and Apple's phones, tablets, and headphones can run this potentially battery-guzzling codec efficiently. There are two pictures on the Wikipedia page of AAC, which I think are quite helpful:
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