Calculations have been presented to show that maximum transistor power dissipation occurs at approximately 40 percent and is about 20 percent of maximum sine-wave power output in Class B output stages. These calculations are based on several important assumptions, including that of perfect power supply regulation. This paper considers the effect of power supply regulation on: the music power to continuous power ratio, transistor and overall system economics, and the subjective ability of the amplifier to reproduce program material.
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https://aes2.org/publications/elibrary-page/?id=897
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