AAC is a perceptual coder suited for voice and music and the High Efficiency is an optional extension for reconstruction of high frequencies (SBR: spectral bandwidth replication) and stereo image (PS: Parametric Stereo). 24 kHz or 12 kHz sampling frequencies can be used for core AAC (no SBR) which correspond respectively to 48 kHz and 24 kHz when using SBR oversampling.