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FLAC is a codec that compresses a lossless audio file. These files are often used in professional recording studios. However, this format implies some compression of information, so the same song in FLAC format can take up to half less memory than the original CD. And if, for example, you copy music from a CD into this format, it will not differ in any way from the original, regardless of its bit rate or frequency range. The compression ratio and bit rate vary depending on the complexity of the material to be compressed - for example, singing with a guitar lends itself to compression better than recording a symphony orchestra. FLAC is often used to create audio collections and are used for listening on premium equipment.
AAC was originally created as a successor to MP3 with improved audio coding quality. Also AAC is a multi-channel audio coding algorithm that supports streaming. To date, the AAC format has not yet reached mass distribution on audio media, but in a number of parameters it surpasses all types of audio compression existing today. This means you can have files that take up less space but still have the same audio quality as other popular compressed audio formats. The format itself is proprietary and requires the purchase of a license for commercial use. AAC is the preferred audio file format for iTunes and Apple Music, but ACC files can be played on Android and Windows computers. Files encoded with AAC can have the extensions .m4a and .mp4. These formats act as containers for packaging audio streams.