::  
::  Sorry, I don't get your point here, what is FS?
::  
FS = Full Scale = maximum SPL possible for a sine wave.
Average Level is usually 10...14 dB below FS for modern music.

For any ATH calculation you must assign FS a SPL (Sound Pressure Level).
The ATH is different for different assignments, so the bit assignment
depends on this assignment.


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