The present document specifies a coded presentation of audio information@ and specifies the decoding process. The coded presentation specified herein is suitable for use in digital audio transmission and storage applications. The coded presentation may convey full bandwidth audio signals@ along with a low frequency enhancement signal@ for multichannel playback. Additional presentations can be included@ targeting e.g. listeners with visual or hearing disabilities. A wide range of encoded bit-rates is supported by decoders implemented according to the present document@ ranging from state-of-the-art compression to perceptually lossless rates. The coded presentation is designed with system features such as robust operation@ video frame synchronicity@ and seamless switching of presentations.