A dynamic range of 118 dB is determined necessary for subjective noise-free reproduction of music in a dithered digital audio recorder. Maximum peak sound levels in music are compared to the minimum discernible level of white noise in a quiet listening situation. Microphone noise limitations, monitoring loudspeaker capabilities, and performance environment noise levels are also considered.
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https://aes2.org/publications/elibrary-page/?id=11981
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